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; or
- agricultural payments.
They also file this form if they received payments on a Commodity Credit Corporation (CCC) loan.
Supplementary information for filers of Form 1099-G -- 19-SEPT-2017
Other Items You May Find Useful
Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.
Comment on Form 1099-G
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