Form 1099-G

What is Tax Form 1099-G?

Tax Form 1099-G is used to report certain government payments, such as unemployment benefits, state or local tax refunds, or other government assistance. If you received any of these types of payments during the year, the government agency that issued the payment will send you this form. The form helps the IRS track these payments, and it ensures that you report them when filing your taxes. For example, if you received unemployment benefits, the total amount will be reported to you on Form 1099-G, and you must include it in your taxable income.

Who Needs to File Tax Form 1099-G ?

If you are a government agency or a payer who made certain types of payments, you must file Tax Form 1099-G. This includes:

• State or local governments that paid unemployment benefits.
• State or local governments that issued tax refunds, credits, or offsets.
• Federal agencies that issued certain types of payments, such as agricultural payments or disaster relief payments.

In most cases, the government agency responsible for issuing the payment will file the form on your behalf. You do not need to file this form unless you are the issuer of the payment.

When to File Tax Form 1099-G in 2025?

Here’s a simple guide to the deadlines for filing Tax Form 1099-G in 2025:

• January 31, 2025: Provide a copy of Form 1099-G to the recipient (the person who received government payments, such as unemployment benefits or state tax refunds).
• February 28, 2025: File the form with the IRS if you are submitting it by mail.
• March 31, 2025: File the form with the IRS if you are submitting it electronically.
• As soon as possible if corrections are needed: If you discover errors in your filing, submit a corrected form promptly to avoid penalties.

By meeting these deadlines, you can stay compliant with IRS rules and avoid unnecessary fines.

What Are the Penalties for Filing Tax Form 1099-G Late?

If you fail to file Tax Form 1099-G on time in 2025, the IRS may impose penalties based on how late you are. Here’s a simple breakdown:

• $60 per form: If you file up to 30 days late (by March 31, 2025).
• $120 per form: If you file more than 30 days late but before August 1, 2025.
• $310 per form: If you file after August 1, 2025, or fail to file at all.
• Higher penalties for intentional disregard: If you deliberately fail to file the form, the penalty is $630 or more per form with no maximum limit.

Avoid penalties by filing on time and correcting errors quickly if needed. It’s always better to file late than not at all, as penalties increase the longer you wait!

How to File Tax Form 1099-G Online?

Filing Tax Form 1099-G online is quick and efficient. Here’s a simple step-by-step guide:

1. Choose an IRS-authorized e-file provider:
   • Visit the IRS website to find approved e-file services or use trusted tax software like TurboTax, TaxAct, or others.
2. Create an account or log in:
   • Register with your chosen provider and set up your business profile, including your Employer Identification Number (EIN).
3. Enter payment details:
   • Fill in the recipient’s name, address, and Taxpayer Identification Number (TIN), along with the amount of the payment (e.g., unemployment benefits, state tax refund).
4. Verify the information:
   • Double-check all the details to avoid errors, especially the payment amounts and recipient information.
5. Submit the form electronically:
   • Once verified, submit the form through the e-file platform. You will receive a confirmation when the IRS accepts it.
6. Send a copy to the recipient:
   • Don’t forget to provide a copy of the form to the person who received the government payment by January 31.

Filing online is faster and helps minimize mistakes compared to mailing paper forms. Always keep a copy for your records!

Tips for Filing Tax Form 1099-G

Here are some simple and helpful tips to ensure you file Tax Form 1099-G correctly:

1. Determine if you need to file:
   • File a 1099-G if you paid or refunded $10 or more in unemployment benefits, state tax refunds, or other government payments to a recipient.
2. Collect accurate information early:
   • Request the recipient’s correct Taxpayer Identification Number (TIN) or Social Security Number (SSN) to ensure accurate reporting.
3. Meet the deadlines:
   • Send copies to recipients by January 31, 2025, and file with the IRS by February 28, 2025 (mail) or March 31, 2025 (e-file).
4. Double-check for errors:
   • Review all details, such as recipient names, TINs/SSNs, and payment amounts, to avoid mistakes and penalties.
5. Use e-filing for efficiency:
   • Filing electronically is faster, reduces errors, and provides instant confirmation from the IRS when your submission is accepted.
6. Keep records:
   • Save copies of all filed forms and payment records for at least 3 years for your records.
7. Fix mistakes promptly:
   • If you notice an error, submit a corrected form as soon as possible to minimize penalties.
8. Consult a tax professional if needed:
   • If you’re unsure about any step, seek help from a tax advisor to ensure you comply with IRS rules.

Following these tips can help make the process of filing your Form 1099-G smooth and stress-free!

1099-MISC Form FAQ