Federal, state, or local governments file this form if they made payments of:
- Unemployment compensation.
- State or local income tax refunds, credits, or offsets.
- Reemployment trade adjustment assistance (RTAA) payments.
- Taxable grants.
- Agricultural payments.
They also file this form if they received payments on a Commodity Credit Corporation (CCC) loan.
None at this time.
Other Items You May Find Useful
Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G (PDF)