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. Current Revision Form 1099-GPDF Instructions for Form 1099-G (Print VersionPDF) Recent Developments Exclusion of up to $10,200 of Unemployment Compensation for Tax Year 2020 Only -- 21-DEC-2022 IRS offers guidance to taxpayers on identity theft involving unemployment benefits Identity theft guidance regarding unemployment compensation reporting -- 29-DEC-2020 Other Items You May Find Useful All Form 1099-G Revisions Online Ordering for Information Returns and Employer Returns Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF Other Current Products Related Items About General Instructions for Certain Information Returns About Form 1099-INT, Interest Income About Form 1099-MISC, Miscellaneous Income
