The IRS Form 1099-G is for those taxpayers who received miscellaneous governmental income during the tax year. The most common reason a taxpayer would receive a 1099-G is if he or she collected unemployment compensation. However, there are a variety of reasons someone may get a 1099-G from a Payer. This article is from the point of view that an entity fills out the 1099-G, not the person receiving it.
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Call (800) TAX-FORM or visit the IRS online form ordering website to obtain acceptable copies of Form 1099-G to send to recipients (see Resources below). Although Form 1099-G is available for viewing online, the e-version of the form is unacceptable to submit to the Internal Revenue Service or tax recipients.
Check the "Void" or "Corrected" box at the top of the 1099 form, if applicable. Enter the Payer's name, street address, city, state, ZIP code and phone number in the first box. The Payer is the organization that paid out the governmental benefits.
Enter the Payer's Federal Tax ID number and the recipient's ID number (Social Security number or an EIN) in the two boxes beneath the first box. Below this, list the recipient's name, street address (including apartment number), city, state and ZIP code. If applicable, enter the account number that is associated with this government payment.
List any before-tax unemployment compensation that you paid in excess of $10 in Box 1. Include any Railroad Retirement Bond payments. In Box 2, enter any credits, refunds or offsets of state or local income tax in excess of $10. Skip Box 3 if you paid the amount in Box 2 for the current tax year. If not, enter the applicable tax year.
Note any income tax that you withheld voluntarily by the recipient in Box 4. If the recipient did not provide you with a Tax ID number, you are required to list a 28% withholding of the amounts in Boxes 6 and 7. In Box 5, enter any ATAA (Alternative Trade Adjustment Assistance) funds paid to the recipient.
Report any grants given to the recipient in excess of $600 in Box 6, including energy conservation grants and tribal Indian payments. In Box 7, list any USDA agricultural subsidy payments made to the recipient. Check off Box 8 if the amount from Box 2 applied exclusively to the income from a trade or business.
File Form 1099-G with the IRS and send a copy to the recipient. Check the IRS official website for the filing deadline.
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