What a 1099-G Form Reports and Who Receives One

A 1099-G reports government payments you received during the year

A 1099-G is a tax form that reports money paid to you by a government agency. The form shows the total amount you received and the type of payment — unemployment benefits, state tax refunds, agricultural payments, or other government information. You receive a 1099-G when the payment amount meets a reporting threshold, which varies by payment type.

The IRS requires state agencies and other government bodies to send you a 1099-G copy and file one with the IRS. You use the information on the form to report the income on your tax return. The form arrives by January 31 of the year following the payment year.

Key Takeaways

• A 1099-G reports government payments such as unemployment benefits, state tax refunds, or disaster relief information you received during the tax year.
• You receive a 1099-G only if the payment amount meets the reporting threshold for that specific payment type — for example, unemployment benefits over $10 in most states.
• The form arrives by January 31 and shows the payment amount in Box 1a (or other boxes depending on the payment type) that you must report on your tax return.
• Some 1099-G income may be fully or partially taxable depending on the payment type and your total income, so you may owe tax on the amount reported.

What each box on the 1099-G means

The 1099-G has several numbered boxes, and each one reports a different type of government payment. Box 1a shows unemployment compensation. Box 1b shows the portion of unemployment that was withheld for federal income tax. Box 2 reports state income tax refunds. Box 3 shows federal income tax refunds. Box 5a reports agricultural payments, and Box 5b shows federal crop insurance proceeds.

The form also includes your name, address, and Social Security number or tax ID number in the top section. The issuing agency's name and address appear in the lower left. You need this information to match the 1099-G to your tax records when you file.

If you received multiple types of government payments, you may receive more than one 1099-G — one for each payment type or issuing agency. For example, if you received both unemployment benefits and a state tax refund, you would receive separate forms.

When you must report 1099-G income on your tax return

You report the income shown on your 1099-G on your federal tax return using Form 1040. The specific line depends on the payment type. Unemployment compensation goes on Schedule 1, line 5a. State and local tax refunds go on Schedule 1, line 1. Agricultural payments and crop insurance proceeds have their own lines on Schedule F if you are a farmer.

Not all 1099-G income is taxable. State tax refunds are taxable only if you itemized deductions in the year you paid the tax. Unemployment benefits are taxable, but if your total income is below a certain threshold, you may not owe tax on part of the amount. The agency that issued the form should provide guidance about what portion, if any, is taxable in your situation.

If you do not receive a 1099-G but you know you received a government payment that should have been reported, contact the agency that made the payment and ask them to send you a copy. You can also call the IRS at 800-829-1040 if you have questions about whether a specific payment is taxable.

The difference between a 1099-G and other income forms

A 1099-G reports government payments only. A 1099-NEC reports self-employment income or contractor payments from private businesses. A 1099-MISC reports miscellaneous income such as prizes, awards, or rental income. A W-2 reports wages from an employer and includes tax withholding information.

The key difference is the source: 1099-G comes from government agencies, while 1099-NEC and 1099-MISC come from private individuals or businesses. A W-2 comes from an employer and shows a different relationship — you are an employee, not receiving a one-time payment or self-employment income.

What to do if you receive a 1099-G with an error

If the amount on your 1099-G is wrong, contact the government agency that issued it when ready. Do not wait until tax time. The agency can issue a corrected form, usually marked as a "corrected" 1099-G, which you will receive before the filing important date.

If the agency issued the form to you but you did not receive the payment, or if you received a payment you did not expect, contact the agency to clarify. Sometimes payments are issued under a different name or to a different address than you expected. The agency can help you track down the payment or correct the record.

If you have already filed your tax return and then discover an error on a 1099-G you reported, you can file an amended return using Form 1040-X. Include a note explaining the error and attach a copy of the corrected 1099-G.

Frequently Asked Questions

Do I have to pay taxes on a 1099-G?

It depends on the type of payment. Unemployment benefits are taxable income. State tax refunds are taxable only if you itemized deductions the year you paid the tax. Agricultural payments and crop insurance proceeds are taxable. You report the amount on your tax return, and your tax liability depends on your total income and filing status.

What if I don't receive a 1099-G but I got a government payment?

Contact the agency that made the payment and request a copy. If the payment was under $10 for unemployment or below the threshold for other payment types, the agency may not be required to send a form. In that case, you still report the income on your tax return if it is taxable.

Can I get a 1099-G if I received pandemic unemployment information?

Yes. Pandemic unemployment information (PUA) and pandemic emergency unemployment compensation (PEUC) were reported on 1099-G forms. The amount appears in Box 1a along with regular unemployment benefits. All pandemic unemployment payments are taxable income.

What happens if the IRS received a 1099-G but I didn't?

The IRS will expect you to report that income on your tax return. If you do not report it and the IRS has a copy of the 1099-G, you may receive a notice asking why the income is missing. Contact the issuing agency to request a copy of the form, then report the income on your return or file an amended return if you already filed.