Explore Different IRS Forms and Their Filing Requirements

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Overview

eFile Form 1099-G Online

Securely prepare and file Form 1099-G to report items such as unemployment compensation, state or local tax refunds, and certain government or agricultural payments.

What is Form 1099-C?

Form 1099-G is an IRS information return used to report certain government payments. Federal, state, and local government agencies file this form to report items such as unemployment compensation, state or local income tax refunds, and other qualifying payments.

 

What Form 1098-T Reports:

 

Form 1099-G is used to report certain payments issued by government agencies. Commonly reported items include unemployment compensation, state or local income tax refunds, and other qualifying government payments.

Federal, state, and local government agencies are responsible for filing Form 1099-G with the Internal Revenue Service and furnishing copies to recipients.

1099-G IRS Deadlines

The deadline for filing Form 1098-T with the IRS is typically January 31st.

Recipient Copies: January 31st

IRS Deadline: March 31st 

Note: If January 31st falls on a weekend, the due date will be the next business day. Exact deadlines for each year can be found on the IRS website

Information Needed to File Form 1099-C

To accurately file Form 1099-G, you’ll need to gather payer, recipient, and payment-specific details related to the government payments issued.

1. Payer Details

Information about the government agency issuing the payment, including:

  • Legal name

  • Taxpayer Identification Number (TIN)

  • Mailing address

2. Recipient Details

Information about the individual or entity that received the payment:

  • Name

  • Address

  • TIN

  • Account number (if applicable)

3. Government Payment Information

Details about the type and amount of payments made, which may include:

  • Unemployment compensation

  • State or local income tax refunds, credits, or offsets

  • Reemployment Trade Adjustment Assistance (RTAA) payments

  • Taxable grants

  • Agricultural payments

  • Market gain

4. Federal Income Tax Withheld

Report any federal income tax withheld from the payments, if applicable.

5. State Information

Include required state-level details, such as:

  • State name or abbreviation

  • State income tax withheld

  • Payer’s state identification number

How to File Form 1099-G Online with eFile My Forms

Filing your 1099-G forms online is faster, more accurate, and more affordable than traditional paper filing. Our streamlined process takes just minutes:

Step 1: Input Recipient Information

Choose the method that works best for your business:

  • Manual entry: Perfect for businesses filing 1-10 forms
  • Excel/CSV upload: Bulk import for 10-100 forms using our template

Step 2: Enter Form Information

Complete all required information for Form 1098-T and put in total amounts for each box. 

Step 3: Review and Validate

Our system automatically checks for common errors including:

  • Missing or invalid TIN numbers
  • Incorrect name/TIN combinations
  • Address formatting issues
  • Missing required information

Step 4: Submit and Deliver

Once you approve your forms:

  • We e-file directly with the IRS (same business day for submissions before 5 PM ET)
  • Recipient copies are printed and mailed via USPS
  • You receive confirmation of IRS acceptance
  • All forms stored securely for 3+ years

Get Starting Filing Form 1098-T Today

Frequently Asked Questions to IRS Form 1099-G 

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

If you fail to file Form 1099-G with the IRS or furnish copies to the recipient by the required deadlines, the IRS may assess penalties. Penalty amounts generally range from $60 to $680 per form, depending on how late the filing occurs and the size of your business.

 

What is the deadline to file Form 1099-G?

Federal, state, and local government agencies that issue payments such as unemployment compensation, state or local income tax refunds or credits, taxable grants, agricultural payments, or Commodity Credit Corporation (CCC) loan payments are required to file Form 1099-G.

For the 2025 tax year, Form 1099-G deadlines are:

  • February 2, 2026 – Deadline to furnish copies to recipients

  • March 31, 2026 – Deadline to file electronically with the Internal Revenue Service

What are the due dates for Form 1099-G?

For tax year 2025 reporting (reported in early 2026):

  • Recipient copies are due by February 2nd, 2026 
  • IRS deadline is March 31st, 2026 (if filing electronically). 
Start Filing Your 1099-G Forms Online Today

Simplify 1099-G reporting. Start filing with eFileMyForms today.