Report unemployment compensation, state/local tax refunds, agricultural payments, and other government payments.
Form 1099-G is issued by government agencies to report taxable payments including unemployment compensation, state and local income tax refunds (if you itemized deductions in the prior year), RTAA payments, agricultural payments, and taxable grants.
Filing threshold: $10 (tax refunds) / $600 (other payments)
Paper Filing
February 28
Electronic Filing
March 31
Recipient Copy
January 31
$60–$310 per form depending on how late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days–Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Box 1 | Unemployment compensation |
| Box 2 | State or local income tax refunds, credits, or offsets |
| Box 3 | Box 2 amount is for tax year |
| Box 4 | Federal income tax withheld |
| Box 5 | RTAA payments |
| Box 6 | Taxable grants |
| Box 7 | Agriculture payments |
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Only if you itemized your deductions in the year you paid the tax. If you took the standard deduction, your state tax refund is generally not taxable even if you receive a 1099-G.
Yes. Unemployment compensation is fully taxable at the federal level. You can elect to have 10% withheld for federal taxes when you file your unemployment claim.
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