This 1099 G Form 2026 guide explains the IRS Certain Government Payments. Form 1099-G covers certain government payments, which can include unemployment compensation and other categories identified on the form. The fact that a government issued a payment does not by itself make every payment exempt from federal tax. State tax refunds also require a different analysis from unemployment compensation.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What 1099 G Form 2026 does and who prepares it
A government payer issues the statement; the recipient uses the payment category to determine the return treatment.
For the connected reporting route, see Form 1040 (Schedule 1). Keep the role of that document separate from the task explained on this page.
| Official form | Form 1099-G |
|---|---|
| IRS title | Certain Government Payments |
| Guide period | 2026 |
| Target version | Dec 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the 1099 G Form 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of 1099 G Form 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for 1099 G Form 2026
- Government benefit statement.
- Benefit repayment records.
- Prior-year state tax deduction information.
- Withholding records.
- Correspondence about disputed benefits.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through 1099 G Form 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
For the latest information about developments related to Form 1099-G and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099G. You can get Pub. 1099, General Instructions for Certain Information Returns, at IRS.gov/1099GeneralInstructions.
Continuous-use instructions. Use these instructions for tax year 2026 and subsequent years until a superseding revision is issued. Replacement of lead service lines. Announcement 2024-10 addresses the federal income tax treatment of certain lead service line replacement programs for residential property owners. The replacement of lead service lines under the programs described in the announcement does not result in income. Water systems and state governments are not required to file information returns or furnish payee statements with respect to the replacement of lead service lines under these programs.
For more information, see Announcement 2024-10, 2024-11 I.R.B. 711.
Additional reporting conditions
File Form 1099-G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; family leave benefits; Reemployment Trade Adjustment Assistance (RTAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G.
You must also file Form 1099-G for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment. Certain amounts that are not reportable on Form 1099-G, such as compensation for services, prizes, and certain incentives, may be reportable on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation. See the Instructions for Forms 1099-MISC and 1099-NEC for more information.
If you are required to file Form 1099-G, you must furnish the same information to the recipient. Furnish a copy of Form 1099-G or an acceptable substitute statement to each recipient, except as explained later under Box 2. State or Local Income Tax Refunds, Credits, or Offsets. Also, see part M in Pub. 1099.
Calculations and supporting information
Enter payments of $10 or more in unemployment compensation, including Railroad Retirement Board payments for unemployment. If you make payments from a contributory program that has been deemed to be in the nature of unemployment compensation, file a separate Form 1099-G for payments from each contributory program. Enter the total amount before any income tax was withheld. If you withhold federal income tax at the request of the recipient, enter it in box 4; see the instructions below.
No entry is required in box 3 if the refund, credit, or offset is for the current tax year. If it is for any other tax year, enter the year for which the refund, credit, or offset was made. Also, if the refunds, credits, or offsets are for more than 1 tax year, report the amount for each year on a separate Form 1099-G. Use the format “YYYY” to make the entry in this box. For example, enter “2020,” not “20.”
Exceptions and related reporting
Box 4. Federal Income Tax Withheld Backup withholding. Enter backup withholding on payments required to be reported in box 5, 6, or 7. You must backup withhold on such payments at a rate of 24% if a recipient does not furnish its TIN to you or if you are notified by the IRS that the TIN is incorrect (Notice CP2100 or CP2100A). For more information on backup withholding, see part N in Pub. 1099. Voluntary withholding. Enter any voluntary federal withholding on unemployment compensation, CCC loans, and certain crop disaster payments.
If you withhold state income tax, see Boxes 11a Through 12. State Information, later. However, you are not required to report state withholding to the IRS. Caution: Voluntary withholding on RTAA payments is not permitted.
Enter any amount of a taxable grant administered by a federal, state, or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy, but only with respect to energy property or a dwelling unit located in the United States. Also, enter any amount of a taxable grant administered by an Indian tribal government. Report amounts of other taxable grants if the total amount paid meets or exceeds the reporting threshold. See Pub. 1099 for information on the applicable reporting threshold.
State and local grants are ordinarily taxable for federal income purposes. A federal grant is ordinarily taxable unless stated otherwise in the legislation authorizing the grant. Do not report scholarship or fellowship grants. See Scholarships in the Instructions for Forms 1099-MISC and 1099-NEC.
Further form details
If you make payments of family leave benefits under a governmental paid family and medical leave program, enter the total amount before any income tax was withheld if the total amount paid meets or exceeds the applicable reporting threshold. See Pub. 1099 for information on the applicable reporting threshold. If you withheld federal income tax at the request of the recipient, enter it in box 4.
These boxes may be used by filers who participate in the Combined Federal/State Filing Program and/or who are required to file paper copies of this form with a state tax department. See Pub. 5717 for more information regarding the Combined Federal/ State Filing Program. They are provided for your convenience only and need not be completed for the IRS. Use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dash line. In box 11a, enter the abbreviated name of the state.
In box 11b, enter the filer’s state identification number. The state number is the filer’s identification number assigned by the individual state. In box 12, enter the amount of any state income tax withheld. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient’s state income tax return.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 2 | State or local income tax | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 5 | RTAA payments | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 7 | Agriculture payments | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
A practical example
A taxpayer receives a government statement and recognizes only part of the payments. The taxpayer compares the statement with benefit records and contacts the issuing agency about the disputed item. An income tax return should not be based on an unexplained statement without checking the underlying facts.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with 1099 G Form 2026
- Identify the box and payment type before reporting income.
- Investigate a statement for benefits that were never requested or received.
- A state tax refund is not automatically taxable merely because it appears on the form.
Questions about 1099 G Form 2026
Does receiving or downloading this form mean I must file it?
A government payer issues the statement; the recipient uses the payment category to determine the return treatment. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Identify the box and payment type before reporting income. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include government benefit statement, benefit repayment records, prior-year state tax deduction information. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.