Contents -

Form 1099-G

NOTE

ANY INSTRUCTIONS CONTAINED HEREIN ARE ADVISORY ONLY.

REFER TO IRS INSTRUCTIONS FOR OFFICIAL INFORMATION.



Form 1099-G - Certain Government Payments
File Form 1099-G 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; alternative trade adjustment assistance (ATAA) payments; taxable grants; or agricultural payments.  The officer or employee of the government unit having control of the payments (or the designated officer or employee) must file Form 1099-G.

Account number (Required)
Enter any number assigned by the payer to the payee that can be used by the IRS to distinguish between information returns.  This number must be unique for each information return.  The account number is critical in the correction process, especially when more than one information return is filed for a payee.  MAG-FILER will automatically assign an account number if the field is blank.

TIN # (Required)
Enter the payee's valid 9-digit Taxpayer Identification Number (SSN or EIN, as appropriate).  Leave this field blank if the TIN# is unknown.   Any form filed containing an invalid identification number in this entry may be returned for correction.

SSN  (else EIN) (Required)
Check this box if the payee TIN # is a Social Security Number (SSN) of an individual.  Leave this box blank if the payee TIN # is an Employer Identification Number (EIN) of a business or an organization.

NOTE: Imbedded blanks, extraneous words, titles, and special characters ( i.e., Mr., Mrs., Dr., period [.], apostrophe [ ' ] should be removed from Payee Name Lines.  An ampersand (&) and a dash (- ) are the only acceptable special characters.  A comma ( , ) between last name and first name that is placed by MAG-FILER is also acceptable.

Name (Required)
Enter the name of the recipient belonging to the Taxpayer Identification Number (TIN).  If the TIN, is an SSN, enter as last name suffix, first, middle initial, e.g., Doe Jr., John A.).  If the TIN is an EIN, the name is entered as is.  Use the Second Name Field if additional space is required.

Second Name Field
If the payee name requires more space than is available in the name field, ENTER ONLY THE REMAINING PORTION OF THE NAME IN THIS ENTRY.  If there are multiple payees, this field may be used for those payees' names.  DO NOT USE THIS FIELD FOR ADDRESS INFORMATION. 

Address (Required)
Enter the payee's mailing address.  The address MUST be present.  This entry must not contain any data other than the payee's mailing address.

City (Required)
Enter the payee's city.   Do not enter state and zip code information in this entry.

State (Required)
Enter the abbreviation for the payee's state or foreign country.  You must use valid U.S. Postal Service state abbreviations for U.S. addresses.

Zip (Required)
Enter the payee's valid 9-digit zip code assigned by the U.S. Postal Service.

Unemployment Compensation: 
Payments of $10 or more in unemployment compensation including Railroad Retirement Board payments for unemployment.  If you withhold federal income tax at the request of the recipient, enter it in Federal income tax withheld.

State or Local Income Tax Refunds, Credits or Offsets:  
Refunds, credits, or offsets of state or local income tax of $10 or more you made to recipients.

Amount Above is for Tax Year:  (YYYY)
No entry is required if the refund, credit, etc., is for the 2006 tax year.  If it is for any other tax year, enter the year for which the refund, credit, etc., was made in a YYYY format.  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.

Fed Income Tax Withheld:  

Backup withholding.
Enter backup withholding at a 28% rate on payments required to be reported in taxable grants or Agriculture payments.  For example, if a recipient does not furnish its taxpayer identification number (TIN) to you, you must backup withhold.

Voluntary withholding.
Enter any voluntary Federal withholding on unemployment compensation, Commodity Credit Corp. loans, and certain crop disaster payments.

ATAA Payments:
Enter ATAA payments of $600 or more that you paid to eligible individuals under the Demonstration Project for Alternative Trade Adjustment Assistance for Older Workers.

Taxable Grants: 
Any amt of a taxable grant administered by 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 U.S.  Also, enter any amount of a taxable grant administers by an Indian tribal government.

Report Amounts of other taxable grants of $600 or more.  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 Form 1099-MISC.

Agriculture Payments:
U.S.D.A. agricultural subsidy payments made to recipients during the year.  If you are a nominee that received subsidy payments for another person, file Form 1099-G to report the actual owner of the payments, and report the amount of the payments in this field.

State or local amount applies to inc. from trade/business
Check is box 2 is trade or business income 
If the amount in State or Local Income Tax Refunds, Credits, or Offsets is a refund, credit or offset attributable to an income tax that applies exclusively to income from a trade or business and is not a tax of general applications, check this box.

Special
This area may be used to record information for state or local government reporting or for the filer's own purposes. Enter "CFS" and state abbreviation if the working state is different from the residence for combined Federal/State filing.

Select Print
Check this box to select specific payees for printing.

Corrected Return
Check this box if this entry is a corrected return.  This is only used IF YOU HAVE ALREADY SUBMITTED MAGNETIC MEDIA FILING and wish to print or file corrected returns.  NOTE: The same account number reported on the original must also be on the corrected record.