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About Form 1099-G, Certain Government Payments

Federal, state, or local governments file this form if they made payments of:

Unemployment compensation.
State or local income tax refunds, credits, or offsets.
Reemployment trade adjustment assistance (RTAA) payments.
Taxable grants.
Agricultural payments.

They also file this form if they received payments on a Commodity Credit Corporation (CCC) loan.

Current revision

Instructions for Form 1099-G (Print VersionPDF)

Recent developments

Reporting requirement not applicable for lead service line replacement payments -- 28-MAR-2024

Announcement 2024-10PDF

Other items you may find useful

All Form 1099-G Revisions

About General Instructions for Certain Information Returns

Online Ordering for Information Returns and Employer Returns

Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF

Other Current Products

Related items

About General Instructions for Certain Information Returns

About Form 1099-INT, Interest Income

About Form 1099-MISC, Miscellaneous Information

Page Last Reviewed or Updated: 05-Jun-2024