Get Answers Support Tax Filings & Payments 1099 Other 1099s Who should file Form 1099-G? Last modified 3/29/2023 4:43:16 AM EST 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. Was this helpful? Yes No Related Questions What is Form 1099-G? When is the deadline to file Form 1099-G? What is the minimum amount to report on Form 1099-G? Why do I receive Form 1099-G filing penalties? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in