Report unemployment compensation, state/local tax refunds, agricultural payments, and other government payments.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 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 |
Upload documents and let our 14-agent AI system extract data automatically - no manual entry.
File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
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.
Sign up free, upload your data, and file in minutes - not hours.