1099-G, Certain Government Payments

This reports payments from the government, whether it comes from the local, state, or federal level. Expect one if you've received assistance from the government, like unemployment benefits. We'll ask you about this within the "Income" section of the filing flow. 

Breaking down the boxes:

  • Box 1: Unemployment compensation —  Money received from the government because you were unemployed.
  • Box 2: State or local income tax refunds, credits, or offsets —  A refund of state or local income taxes last year will show up here.
  • Box 3: Box 2 Amount is for tax year — Indicates the tax year the refund, credit, or offset applies to.
  • Box 4: Federal income tax withheld — If any federal tax was already taken out of your payments.
  • Box 5: RTAA payments — Reports payments under the Reemployment Trade Adjustment Assistance (RTAA) program.
  • Box 6: Taxable grants — If you received a taxable grant from a government agency.
  • Box 7: Agriculture payments — Payments from the Department of Agriculture.
  • Box 8: Trade or business Income (Checkbox) — If checked, Box 6 or 7 amounts are considered to be trade or business income.
  • Box 9: Market gain — Reports market gain associated with Commodity Credit Corporation (CCC) loans.
  • Box 10: State tax withheld — State tax was taken out of payments.
  • Box 11: State/payer's state number — Payer's state identification number goes.
  • Box 12: State distribution — Report the amount of the state tax refund.