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Form 1099-G & Payment Types to Report

Form:    1099-G

Title:     Certain Government Payments

What to Report:  Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants.

Amounts to Report:  $10 or more for refunds and unemployment

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31



Payment Types:
  • Agriculture payments
  • Alternate TAA payments
  • Income tax refunds, state and local
  • Grants, taxable
  • Refund, state and local tax
  • Tax refunds, state and local
  • Unemployment benefits


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Page Last Reviewed or Updated: 2013-04-24