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Form 1099G: Certain Government Payments
IRS Form 1099-G is used to report Certain Government Payments made to a recipient. Filers must use the December 2026 revision for filing 2026 information with the IRS.
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IRS Form 1099G - Certain Government Payments
IRS Form 1099-G is used to report Certain Government Payments made to a recipient. Filers must use the December 2026 revision for filing 2026 information with the IRS.
Risk Radar
Scan points- 1Use the correct revision date: Do not use these revisions for prior years.
- 2Not furnishing a copy of Form 1099-G or substitute statement to the recipient.
- 3Failing to enter state information correctly in Boxes 11a, 11b, and 12 when applicable.
- 4Using an outdated revision of Form 1099-G for current year reporting.
- 5Not entering the second TIN (Box 2) if notified by IRS twice within 3 calendar years.
Plain English
This form tells the IRS and the recipient about payments received from government sources, such as state or local programs. It documents amounts paid out that qualify as taxable grants. If you file this form, you must also give a copy to the person who received the money.
Submission Date
- Filing date: 2026-05-05 09:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting certain government payments received by a recipient.
- Do not use this form when reporting voluntary withholding on RTAA payments, as that is not permitted.
- Check Form 1099-INT instead when you receive interest on the amount reported on Box 2 of Form 1099-G.
Form selector
Use this form or another form?
Received taxable grants from a government
This box shows taxable grants received from a federal, state, or local government.
✓ Check Pub. 225
Received RTAA payments
This box shows reemployment trade adjustment assistance (RTAA) payments received.
✓ Include on Schedule 1 (Form 1040)
Reported taxable income from a business/trade
If this box is checked, the amount in box 2 is attributable to an income tax that applies exclusively to income from a trade or business.
✓ Report on Schedule C or F (Form 1040)
Deadline or filing window
Filers are required to furnish the information to recipients when filing Form 1099-G with the IRS. The December 2026 revision is used first to report amounts for calendar year 2026, with initial filings beginning in January 2027.
Checklist
What you need before filling it out
Box 2
Amount paid to you (general) · Form 1099-G
Box 3
Tax year for Box 2 amounts · Form 1099-G
Box 4
Backup or requested withholding amount · Form 1099-G
Box 6
RTAA payments received · Form 1099-G
Box 7
Taxable Department of Agriculture payments · Form 1099-G
Boxes 11a–12
State income tax withheld amounts · Form 1099-G
Before you submit
- 1Ensure the form uses the December 2026 revision.
- 2Verify Box 3 shows the correct tax year for the payments listed.
- 3Confirm that all Payer and Recipient address fields are fully completed in their individual boxes.
- 4Check Boxes 11a through 12 if state income tax was withheld, even if not required to report it federally.
- 5If reporting RTAA payments, confirm the amount is entered in Box 5.
- 6Verify that any voluntary federal withholding (e.g., CCC loans) is reported on Box 4.
- 7Confirm you have kept a copy of the completed Form 1099-G.
How to file this form
- 1Complete all required boxes, ensuring Payer and Recipient address fields are filled out individually.
- 2Enter amounts in Boxes 2 through 12 based on the payments received during the tax year.
- 3Sign the Form 1099-G before sending it to the IRS or furnishing it to the recipient.
- 4Keep a copy of the signed and completed Form 1099-G for your records.
- 5Submit the form according to filing instructions (online via IRIS, mail, etc.).
- 6Retain proof of submission (e.g., confirmation receipt from IRS.gov/IRIS).
Known limitations
- 1The Form 1099-G does not report scholarship or fellowship grants; these should be reported on Forms 1099-MISC and 1099-NEC.
- 2A federal grant is ordinarily taxable unless the legislation authorizing the grant states otherwise.
- 3Taxable grants reported must be administered by a federal, state, or local program for subsidized energy financing or energy conservation/production projects in the U.S., or by an Indian tribal government.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is December 2026, and users should refer to IRS.gov/Form1099G for the latest information regarding developments related to Form 1099-G.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2026.
- Filing year — ensure the form is used to report information for the correct tax year, as shown in Box 3.
- Address fields — verify that Payer’s and Recipient’s address fields are entered into individual boxes.
- State withholding — confirm if state income tax was withheld by checking Boxes 11a through 12.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 1099-G.
- 2Use the December 2026 revision for filing 2026 information with the IRS in early 2027.
- 3Furnish the completed Form 1099-G to the recipient.
- 4If you truncate a recipient’s TIN on payee statements, truncation is not allowed on any documents filed with the IRS.
- 5A payer’s TIN may not be truncated on any form.
Sources
- SRCInstructions p.1 — The official title of the form is Certain Government Payments.
- SRCInstructions p.1 — The current revision date is December 2026.
- SRCInstructions p.1 — Box 10, Family leave benefits, was added to Form 1099-G due to Rev. Rul. 2025-4 regarding state paid family and medical leave programs.
- SRCInstructions p.1 — State information boxes were renumbered from 10a, 10b, and 11 to 11a, 11b, and 12 respectively.
- SRCForm p.6 — Box 7 is designated for Taxable grants.
- SRCInstructions p.2 — The 2nd TIN Not box allows checking if the IRS notified the taxpayer twice within 3 calendar years of an incorrect TIN.
- SRCInstructions p.2 — A taxable grant must be administered by a federal, state, or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy in the U.S., or by an Indian tribal government.
Common confusion points
When should I check Box 2 (Trade or Business Income)?
Check this box if the amount in Box 2 represents trade or business income.
→ Confirm that you are reporting income from a trade or business.
What is the difference between taxable and non-taxable grants?
State/local grants are usually taxable for federal income purposes; a federal grant is usually taxable unless legislation says otherwise.
→ Review the authorizing legislation if the grant is federal.
When must I use the new state boxes (11a, 11b, 12)?
These were renumbered from 10a, 10b, and 11 due to Rev. Rul. 2025-4 concerning state paid family and medical leave programs.
→ Check if Box 10 (Family leave benefits) is populated.
Can I truncate the recipient's TIN on Form 1099-G?
Yes, all filers may truncate a recipient’s TIN (SSN, ITIN, ATIN, or EIN) on payee statements.
→ Ensure you do not truncate the payer's TIN.
What happens if I receive two IRS notices about an incorrect TIN?
If both notices are in the same year OR they relate to returns for the same year, check Box 2nd TIN Not (the 'X') at that time.
→ Do not check the box until you have received both notifications for the relevant period.
What is the e-file threshold now?
The IRS lowered the e-file threshold to 10 when aggregating all information returns, effective for returns filed on or after January 1, 2024.
→ Verify that your total count of information returns meets this criteria.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Consult Pub. 1099 for specific details on Penalties or Corrected/Void returns.
Questions about IRS Form 1099G
What is IRS Form 1099G used for?
This form tells the IRS and the recipient about payments received from government sources, such as state or local programs. It documents amounts paid out that qualify as taxable grants. If you file this form, you must also give a copy to the person who received the money.
Who must file IRS Form 1099G?
Filers are those required to file Form 1099-G; these filers must furnish the same information to each recipient.
What information does IRS Form 1099G require?
The form collects details such as taxable grant amounts, federal income tax withheld (in Box 4), and state information using Boxes 11a, 11b, and 12. It also tracks a second TIN if necessary.
When is IRS Form 1099G due?
Filers must furnish the information to recipients when filing Form 1099-G with the IRS. For ongoing use, filers should use the December 2026 revision for reporting amounts in calendar year 2026.
Where do I file IRS Form 1099G?
The form can be filed electronically through the IRIS online portal at IRS.gov/IRIS or submitted to an IRS service center (specific address not stated).
How do I complete IRS Form 1099G?
First, complete all boxes detailing the payments and withholdings. If federal income tax was withheld at the recipient's request, enter it in Box 4. Finally, ensure the form is signed before sending or submitting electronically.
What happens if IRS Form 1099G is filed incorrectly?
Failure to furnish a copy of Form 1099-G or an acceptable substitute statement to each recipient may result in required action by the IRS.
When should I check Box 2 (Trade or Business Income)?
Check this box if the amount in Box 2 represents trade or business income. Confirm that you are reporting income from a trade or business.
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