Changes to the 2013 Instructions for Form 1099-G, Certain Government Payments -- 22-FEB-2013
If you downloaded the 2013 Instructions for Form 1099-G before February 19, 2013, please note the following changes.
We updated the instructions to reflect current law for the backup withholding rate and truncation of identification number on paper payee statements. P.L. 112-240, The American Taxpayer Relief Act of 2012, made permanent the 28% backup withholding rate.
The TIN truncation program originally permitted by Notice 2009-93 and extended under Notice 2011-38 has been made permanent by proposed Regulations §§ 1.6042-4(b) and 301.6109-4 (REG-148873-09) effective January 1, 2013.