Another scenario where you could receive Form 1099-G is when you received a state or local tax refund, credit, or offset. That doesn’t necessarily mean you’ll owe taxes—you’ll only need to report that money on your tax return if you received a federal tax deduction for paying those taxes in a previous year.
Who Uses Form 1099-G?
Federal, state, and local governments file this form when they make payments for:
Unemployment compensationState or local income tax refunds, credits, or offsetsReemployment trade adjustment assistance paymentsTaxable grantsAgricultural payments
If you received any of the forms of income listed above from the government, you’ll receive a Form 1099-G. You should expect a separate form from each agency that made a payment.
Where To Get a Form 1099-G
If you didn’t receive payments from the government that could count as taxable income, you shouldn’t receive a 1099-G. But most taxpayers who received such payments can expect to receive Form 1099-G in the mail. You may also be able to view and download the form online, depending on the state or agency. Forms are usually sent out by the end of January.
What To Do if You Don’t Receive a Form 1099-G
If you received unemployment benefits or other income that would be reported on a 1099-G but haven’t received the form, contact the agency that made the payment. You may be able to access your form online, or the agency may provide other instructions. However, if you were unable to access the information by the April 15 tax deadline, you’re still responsible for filing a tax return. You can estimate the payments made to you, as well as any taxes that were withheld. If you receive the missing information after you’ve filed and discover a discrepancy, you’ll need to file an amended tax return.
How To File Form 1099-G
You won’t need to file Form 1099-G along with your tax return, but you will use the information included on this form to file your taxes. Using tax filing software is typically the best way to ensure your return is accurate. You’ll enter the information from Form 1099-G, along with any other tax forms you received, and the software will calculate how much of your income is taxable and whether you owe taxes. Once you’ve filed your return, store Form 1099-G with your other tax records. As with all tax records, you’ll want to hold onto the form for a minimum of three years.
Other Types of Form 1099
A 1099 form is used to report income that you don’t receive from an employer. While receiving a 1099 form doesn’t necessarily mean that you owe money on that income, it’s essential that you use the information it contains when you prepare your tax return. The form includes your Social Security number or employee tax identification, so the IRS will know you received the income. Some common types of 1099 forms include:
Form 1099-A, Acquisition or Abandonment of Secured Property
You’ll receive Form 1099-A if you owned property that was foreclosed on. Your lender will mail you the form, and you’ll have to treat the foreclosure as a capital gain or loss.
1099-C, Cancellation of Debt
If you had debt that was forgiven or canceled, it will count as taxable income. You’ll receive Form 1099-C from each creditor that forgave a balance of $600 or more.
1099-DIV, Dividends and Distributions
Form 1099-DIV is used to report dividends and capital gains during the tax year, and you’ll only receive one if you earned dividends or gains in a taxable account.
1099-INT, Interest Income
You’ll receive Form 1099-INT if you received interest payments of more than $10 from your bank or credit union.
1099-MISC, Miscellaneous Income
You’ll receive a 1099-MISC if you received various sources of income, such as incentive payments if you’re a salesperson, prizes or awards, jury duty payments, or taxable damages from a lawsuit. The form is also used to report rents paid, medical and attorney payments, and various transactions pertaining to agriculture and fishing. Prior to 2020, companies often used this form to report payments to freelancers and independent contractors.
1099-NEC, Nonemployee Compensation
In 2020, the IRS started using Form 1099-NEC instead of Form 1099-MISC for companies reporting nonemployee compensation. If you’re a freelancer or an independent contractor, you’ll receive Form 1099-NEC from any company that paid you more than $600.
1099-R, Retirement Distributions
Form 1099-R is used to report distributions of $10 or more from retirement accounts. You’ll receive a Form 1099-R when any distribution occurs, even if it’s not a taxable event.
1099-SSA, Social Security
The Social Security Administration sends a 1099-SSA to all benefit recipients with the total amount of Social Security benefits they received for the year.
