Form 941 for Q1 is Due by April 30, 2026 — Don’t miss the deadline.Start Filing Now
Charles Hardy | Last Updated on November 17, 2025
The IRS mandates e-filing when you file 10 or more tax returns for the 2025 tax year. E-file Now
Form 1099-G is a member of the 1099 Series of forms that are used to report a variety of non-payroll payments to the IRS. Form 1099-G is used for reporting certain government payments to the IRS.
Form 1099-G refers to certain government payments. Certain federal, state, and local payments that are made to taxpayers must be reported to the IRS using Form 1099-G. Government entities must also distribute copies to these taxpayers, as they need this information for their own personal income tax returns.
The IRS has made several important updates to Form 1099-G for the 2025 tax year to support new reporting requirements and enhance form accuracy. Here’s what you need to know:
In Form 1099-G, before entering the payment details, provide the basic payer and recipient information at the top of the form. This includes the payer’s name, address, TIN, and the recipient’s name, address, and TIN. If applicable, include the account number and check the box for the 2nd TIN notice.
Now, let’s go through the Form 1099-G boxes line by line:
Box 1:Enter unemployment compensation payments of $10 or more.
Box 2:Report state or local income tax refunds, credits, or offsets of $10 or more.
Box 3:Specify the tax year the amount in Box 2 applies to (use four digits, e.g., 2025). Leave blank if it applies to the current year.
Box 4:Enter any federal income tax withheld, including backup withholding.
Box 5:Report RTAA (Reemployment Trade Adjustment Assistance) payments, if applicable.
Box 6:Enter the amount of taxable grants.
Box 7:Report any agriculture payments made to the recipient.
Box 8:Check this box if the amount in Box 2 represents income from a trade or business.
Box 9:Enter any market gain associated with the Commodity Credit Corporation (CCC) loan.
Box 10:Report family leave benefits, if any.
Boxes 11a–12:Enter state information, including the state name or abbreviation, state identification number, and the amount of state income tax withheld.
E-filing with TaxBandits has many benefits! Our e-filing process is easy and convenient. The IRS business rules are built-in to help you avoid many common errors that could result in an IRS rejection. In addition to state and federal e-filing, TaxBandits offers solutions for your recipient copies. You can mail copies to your recipients and/or grant them access to view and download their forms online.
Ready to get started? Create your free TaxBandits account today to begin filing!
With TaxBandits, e-filing Form 1099-G is simple and accurate, just follow the steps below to get started
Step 1:Create an account with TaxBandits.
Step 2:Select or add the business you are filing for.
Step 3:Enter the required Form 1099-G details.
Step 4:Review and transmit Form 1099-G to the IRS.
Get started with TaxBandits today and stay compliant with the IRS.
Need a recipient copy solution? TaxBandits has you covered! You can select from our postal mail and online access options.
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