TaxBandits Knowledge Base

Who should file Form 1099-G?

Form 1099-G should be filed by any government agency or organization that made payments of certain types of income to individuals or businesses during the tax year. These payments must be reported to the IRS and the recipients on Form 1099-G.

Here are some common types of payments that require Form 1099-G reporting:

• Unemployment compensation: If you paid out unemployment compensation benefits to an individual during the tax year, you must report those payments on Form 1099-G.
• State or local income tax refunds: If you refunded state or local income taxes to an individual during the tax year, you must report the refund on Form 1099-G.
• Agricultural payments: If you made agricultural payments to an individual during the tax year, you must report those payments on Form 1099-G.
• Disaster assistance payments: If you made disaster assistance payments to an individual during the tax year, you must report those payments on Form 1099-G.

If you are unsure whether you need to file Form 1099-G, we recommend you consult a tax professional who can help you determine your reporting obligations.