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Internal Revenue Service (IRS) · United States (federal)

Form 1099-G: Certain Government Payments

Current revision: Rev. December 2026 (checked on irs.gov, Oct 28, 2026)

IRS Form 1099-G (Rev. December 2026) for unemployment, state tax refunds and grants: fill in the recipient copies, or see where each box goes on your return.

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Form

1099-G

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. December 2026

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 1099-G is for

Form 1099-G reports certain payments made by federal, state and local governments, most often unemployment compensation (box 1) and state or local income tax refunds (box 2). The government agency files it with the IRS and sends a copy to the recipient. The current PDF is the continuous-use December 2026 revision, used for 2026 payments, which adds box 10 for state paid family leave benefits. Copies to recipients are due February 1, 2027.

Form 1099-G deadlines, 2027 filing season

  1. Copy B to recipients (January 31 is a Sunday) Source: irs.gov

  2. Paper Copy A with Form 1096 to the IRS Source: irs.gov

  3. E-filed 1099-G to the IRS through IRIS Source: irs.gov

  4. Recipients report unemployment and taxable refunds on their 2026 return Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

Fill it here

From irs.gov to your filled copy

  1. 1

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  2. 2

    Opens in the editor

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  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • State agencies that paid unemployment compensation of $10 or more
  • State and local tax agencies that refunded, credited or offset income tax of $10 or more
  • Governmental paid family and medical leave programs (new box 10)
  • Government units paying taxable grants, RTAA payments or USDA agricultural payments
  • People who received a 1099-G and need to report it on their 2026 return

What you need

  • Payer's name, address, phone and TIN
  • Recipient's name, address and TIN
  • 2026 totals by type: unemployment, tax refunds, grants, family leave and farm payments
  • The tax year each refund relates to, if it isn't 2026
  • Federal and state income tax withheld
  • As a recipient: last year's return, to see whether you itemized deductions

Line by line

How to fill out Form 1099-G

  1. 1

    Year, payer and recipient

    This revision is continuous-use, so fill in the “For calendar year” field. Then enter payer and recipient details; the December 2026 revision splits addresses into separate boxes.

  2. 2

    Box 1 — Unemployment compensation

    Enter the total paid before any income tax was withheld. Payments from a contributory program go on a separate Form 1099-G for each program.

  3. 3

    Boxes 2, 3 and 8 — Tax refunds

    Enter state or local income tax refunds, credits or offsets in box 2. If they're for a year other than 2026, enter that year as YYYY in box 3 and use a separate form for each year. Check box 8 if the tax applies only to business income.

  4. 4

    Box 4 — Federal income tax withheld

    Enter voluntary withholding on unemployment, CCC loans and certain crop disaster payments, or backup withholding on payments in boxes 5–7.

  5. 5

    Boxes 5–7 and 9 — Other payments

    Enter RTAA payments (box 5), taxable grants (box 6), USDA agricultural payments (box 7) and market gain on CCC loans (box 9).

  6. 6

    Box 10 and state boxes

    Box 10 is new for governmental paid family leave benefits. State information moved to boxes 11a–12. Print Copy B for the recipient and Copy 2 for their state return.

  7. 7

    If you received one

    Box 1 goes on the unemployment line of Schedule 1 (line 7 on the 2025 schedule). Box 2 may be taxable if you deducted state or local income tax on Schedule A for that year; the Form 1040 instructions have a worksheet for Schedule 1, line 1.

Common Form 1099-G mistakes

  • Putting grants or other non-refund payments in box 2; taxable grants belong in box 6.
  • Combining refunds for more than one tax year on one form instead of a separate Form 1099-G for each year.
  • Using the old box numbers: state information moved to boxes 11a–12 in the December 2026 revision.
  • Printing Copy A from irs.gov for filing; that copy isn't scannable, so e-file through IRIS or use the official red form.
  • As a recipient, reporting unemployment you never received; if you suspect identity theft, the IRS says not to report the incorrect box 1 amount (see irs.gov/idtheftunemployment).

Where to send it

Agencies furnish Copy B by February 1, 2027 (January 31 is a Sunday) and file with the IRS by March 1, 2027 on paper or March 31, 2027 through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris); 10 or more information returns in total must be e-filed. Paper filers need the official scannable Copy A from IRS.gov/EmployerForms and a hand-signed Form 1096. If you received a 1099-G, don't send it to the IRS: report the amounts on your 2026 Form 1040 and Schedule 1, due April 15, 2027.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 1099-G: questions people ask

Which revision of Form 1099-G should I use?

The December 2026 revision, which the IRS says to use for 2026 information filed in early 2027 and for later years until it issues a new revision. Don't use it for years before 2026.

Is unemployment compensation taxable?

Generally yes. The form says the box 1 total is your taxable amount, except that if you contributed to a governmental unemployment program and don't itemize, you include only the amount above your contributions.

Is my state tax refund in box 2 taxable?

Only if you deducted state or local income tax on Schedule A for the year of the refund (box 3 shows the year if it isn't the current one). The state refund worksheet in the Form 1040 instructions figures the taxable part.

Why didn't I get a 1099-G for my state refund?

The state doesn't have to send you a copy if it can determine you didn't itemize for that year. It still files the form with the IRS.

I got a 1099-G for unemployment I never claimed. What do I do?

This can be a sign of identity theft. The IRS says not to report the incorrect amount on your return; see irs.gov/idtheftunemployment for what to do next.

Can I print Copy A from this PDF and mail it to the IRS?

No. The IRS says Copy A in this PDF is for information only: the official printed Copy A is scannable, but a copy printed from the website is not, and a penalty may be imposed for filing forms it can't scan. E-file through IRIS or order official forms at IRS.gov/EmployerForms; the black recipient copies printed from the PDF are fine.

Do I need an account to fill in Form 1099-G in PDFBetter?

No. You can fill in the recipient copies without an account; downloading the finished PDF needs a free account. PDFBetter doesn't e-file with the IRS, so file Copy A through IRIS or on the official red form.