# Form 1099-G

URL: https://pdf.net/pdf-forms/tax-forms/form-1099-g
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filed annually

Form 1099-G is used by the federal, state, or local government to report certain payments, like unemployment compensation, state or local income tax refunds and credits, family leave benefits, and more.

You can complete our fillable Form 1099-G online in a few clicks, download it, and print it out. No software installation required.

## Versions

- 2026 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/cf9c581309e52cafba507a8661e5d5df5a44fc75.pdf)

## How to Fill Out Form 1099-G

1. Open Form 1099-G in our PDF editor.
2. Include the payer’s and the recipient’s information (name, address, TIN).
3. Enter Form 1099-G recipient account number if your agency assigns one.
4. Fill out the amounts for applicable payments according to the Form 1099-G instructions.
5. Complete Copies A and B of the document.
6. Submit Copy A to the IRS and Copy B to the recipient.

## Facts

### What Is Form 1099-G Used For?

Form 1099-G is used to report certain government payments to the IRS and the recipient of these payments, including:

- Unemployment compensation
- State or local income tax refunds, credits, and offsets (Form 1099-G Box 2)
- Family leave benefits
- Reemployment Trade Adjustment Assistance (RTAA) payments
- Taxable grants
- Agricultural payments

### Who Should Use Form 1099-G?

Form 1099-G is used by federal, state, or local governments to report the abovementioned taxable payments made to taxpayers.

### When Is Form 1099-G Due?

Form 1099-G has two due dates: one for furnishing a copy to the taxpayer and another for submitting it to the IRS. Taxpayers should receive their copy by January 31st, while the official filing must be made by February 28th. However, when the form is filed electronically, the deadline moves to March 31st.

### What Happens If Form 1099-G Is Not Submitted?

If Form 1099-G isn’t submitted on time, you may face a penalty, but the amount depends on how late you’ve filed it and if you filed it at all. Here are the potential penalties that may apply:

- $60 per form if it’s up to 30 days late
- $130 per form if it’s more than 30 days late but filed before August 1st
- $340 per form if it’s filed after August 1st or not filed at all
- $680 per form for intentional disregard

### How and Where Do I File Form 1099-G?

You should file Form 1099-G with the IRS and furnish a copy to the taxpayer who received the abovementioned payments. When filing with the IRS, use one of the addresses provided on the official website and include a transmittal document, Form 1096, for paper submissions. However, you can also submit your documents electronically, and are required to do so when filing 10 or more forms.