Form 1099-G 2013 Checklist
Overview of Form, Purpose, and Tax Year Reporting
Form 1099-G reports certain government payments, including unemployment compensation, state and local tax refunds, reemployment trade adjustment assistance payments, taxable grants, and agricultural subsidies. For the 2013 tax year, Box 3 identifies the specific tax year to which Box 2 refunds apply.
When Box 3 remains blank on a 2013-issued form, the refund relates to the 2012 tax year. Payers must file separate Forms 1099-G for payments from contributory programs such as governmental unemployment compensation programs and governmental paid family leave programs.
Unemployment Compensation Reporting Requirements
Box 1 Documentation Standards
Payers must report unemployment compensation payments of ten dollars or more in Box 1, and this requirement applies to all forms of unemployment compensation paid during the tax year. The reported amount represents total compensation before any federal income tax withholding and must reflect the full payment made to the recipient.
This includes Railroad Retirement Board payments for unemployment and payments from contributory programs deemed to be like unemployment compensation. Federal income tax withheld at the recipient's request appears separately in Box 4 and should not reduce the amount reported in Box 1.
Contributory Program Treatment
Recipients who made contributions to a governmental unemployment compensation program or governmental paid family leave program and received payments from that program will receive a separate Form 1099-G reporting those amounts. If you itemize deductions, you may deduct your contributions on Schedule A as taxes paid.
If you do not itemize deductions, you must include in income only the amount that exceeds your contributions. Married taxpayers filing jointly must calculate the taxable amount separately for each spouse.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Withholding and Estimated Payment Options
Recipients who expect to receive unemployment benefits in future years may request federal income tax withholding from each payment or make estimated tax payments using Form 1040-ES. Both options allow recipients to manage their federal income tax obligations throughout the year rather than facing a large tax liability when filing their annual return.
State and Local Tax Refund Documentation
Box 2 Reporting Standards
Enter state or local income tax refunds, credits, or offsets of ten dollars or more in Box 2. Recipients who deducted state or local taxes paid on their federal income tax returns may owe tax on any refunds, credits, or offsets received.
Payers are not required to furnish a copy of Form 1099-G to recipients when the payer determines that the recipient did not claim itemized deductions on the federal return for the tax year giving rise to the refund. Payers must file Form 1099-G with the Internal Revenue Service in all cases, regardless of whether the recipient itemized deductions.
Box 3 Tax Year Identification
No entry is required in Box 3 if the refund, credit, or offset applies to the 2012 tax year. Payers must enter the applicable tax year in four-digit format, such as 2011 or 2013, when the refund applies to any tax year other than 2012.
Multiple Tax Year Requirements
When refunds, credits, or offsets apply to multiple tax years, payers must report each year's amount on a separate Form 1099-G. Each form must clearly identify the specific tax year in Box 3 using the four-digit format to ensure recipients can properly determine the taxable portion of their state or local income tax refunds.
Box 8 Trade or Business Income Designation
Payers must check Box 8 when the Box 2 amount represents a refund, credit, or offset attributable to an income tax that applies exclusively to income from a trade or business rather than a tax of general application. Recipients whose forms show a checked Box 8 must report the Box 2 amount on Schedule C or Schedule F as appropriate.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Federal Tax Withholding and Payment Information
Box 4 reports two categories of federal income tax withheld. Backup withholding at a twenty-eight percent rate applies when recipients fail to provide their taxpayer identification number for payments reported in Box 6 or Box 7.
Voluntary withholding includes any federal income tax withheld at the recipient's request from unemployment compensation, Commodity Credit Corporation loans, and certain crop disaster payments. Recipients must include the Box 4 amount when claiming total tax withheld on Form 1040.
Additional Payment Categories
Reemployment Trade Adjustment Assistance
Box 5 reports reemployment trade adjustment assistance payments of six hundred dollars or more paid to eligible individuals under the Reemployment Trade Adjustment Assistance program. Recipients must include Box 5 amounts on the Form 1040 other income line per Form 1040 instructions.
Taxable Grant Reporting
Box 6 identifies taxable grants of six hundred dollars or more from federal, state, or local governments. This includes subsidized energy financing, grants for energy conservation or production projects, and taxable grants administered by Indian tribal governments.
Agricultural Payment Documentation
Box 7 shows Department of Agriculture payments, including agricultural subsidy payments. Recipients who are not the Department of Agriculture itself represent nominees who received payments on behalf of actual owners.
Recipients must reference Publication 225 and Schedule F instructions to determine the proper reporting location for these amounts. Federal grants remain taxable unless the authorizing legislation specifically exempts them from taxation.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Commodity Credit Corporation Loan Market Gain
Box 9 reports market gain associated with the repayment of Commodity Credit Corporation loans, whether repaid using cash or Commodity Credit Corporation certificates. Schedule F instructions govern recipient reporting requirements for Box 9 amounts.
State Income Tax Withholding Documentation
Boxes 10a through 11 capture state-specific withholding information required for state income tax return compliance. Box 10a requires the two-letter postal abbreviation of the state for which income taxes are withheld.
Box 10b requires the identification number of the state department, division, or office identified in Box 10a. Box 11 reports the amount of state income tax withheld from the payment shown in Box 1.
Filing and Distribution Deadlines
Payers must furnish Copy B to recipients by January 31, 2014, regardless of whether they file electronically or on paper. Copy A submitted on paper must reach the Internal Revenue Service by February 28, 2014.
Electronic filers receive an extended deadline and must submit Copy A by March 31, 2014, using the specifications provided in Publication 1220. The deadline extension for electronic filing applies only to the Internal Revenue Service submission and does not extend the January 31, 2014, deadline for furnishing recipient copies.
Identification Number Requirements
Payers must verify that federal identification numbers and recipient taxpayer identification numbers appear completely and correctly on all forms filed with the Internal Revenue Service and furnished to recipients. Backup withholding entries in Box 4 apply only when recipients failed to provide their taxpayer identification number according to Form W-9 standards in effect for 2013.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
