IRS Form 1099-G: Certain Government Payments
Form 1099-G reports certain payments from a government agency, most often unemployment compensation and state or local tax refunds. The agency sends it to you and to the IRS. If you did not receive the payments shown, contact the agency that issued the form, as the IRS page explains.
What this form is for
It lists government payments that may need to go on your federal return, such as unemployment benefits on Schedule 1.
When people usually use it
It arrives after a year with unemployment benefits or a state tax refund. People also look it up when an IRS notice lists unemployment income they did not report, or when they suspect identity theft.
What to have ready
- The 1099-G form
- Records of unemployment payments you received
- Your state tax refund records
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP2501: Income information doesn't match
Related forms
- Schedule 1: Additional Income and Adjustments to Income
- Form 1040: U.S. Individual Income Tax Return
- Form 14039: Identity Theft Affidavit
Read the IRS page
IRS.gov page for Form 1099-G (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 1099-G?
Form 1099-G reports certain payments from a government agency, most often unemployment compensation and state or local tax refunds. The agency sends it to you and to the IRS. If you did not receive the payments shown, contact the agency that issued the form, as the IRS page explains.
Where do I get Form 1099-G?
The current version and instructions are on the IRS page for Form 1099-G at https://www.irs.gov/forms-pubs/about-form-1099-g. Download it there so you have the right revision.
Do I need to file Form 1099-G?
It depends on your situation. Read the IRS page and the instructions, and if a letter mentioned Form 1099-G, read what that letter asks for. OweRight does not give tax advice.
What should I have ready for Form 1099-G?
A good starting list is: the 1099-g form; records of unemployment payments you received; your state tax refund records. The instructions on IRS.gov list everything the form asks for.
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OweRight is not the IRS and does not give tax or legal advice.