File Form 1099-G for Tax Year 2025 with Ease

Form 1099-G ("Certain Government Payments") reports monetary distributions made by state and federal agencies. When it comes to unemployment benefits, specific identification and financial data fields are required on the form.

Specific Box Information for Unemployment

The primary numerical data regarding your unemployment benefits is mapped to these specific numbered boxes on the form:

• Box 1: Unemployment Compensation – Reports the total aggregate amount of regular unemployment benefits, pandemic-related extensions, or alternative state/federal assistance paid to you during the calendar year (if totaling $10 or more).
• Box 4: Federal Income Tax Withheld – Displays any federal income tax amount that you elected to have voluntarily withheld from your weekly or monthly unemployment benefit checks.
• Box 5: RTAA Payments – Reports Reemployment Trade Adjustment Assistance payments, if applicable.
• Box 10 / 11 / 12 (State-Specific Boxes) – Varies slightly by state layout, but reports the state name, state identification/payer number, and the total amount of state income tax withheld from your unemployment compensation.

• If you received a state or local income tax refund reported on Form 1099-G, you may need to report it on your federal tax return if you itemized deductions and received a tax benefit from deducting those taxes in the previous year.
• If you took the standard deduction in the previous year, your state or local tax refund generally does not need to be reported as taxable income.
• You can use the information on Form 1099-G, Certain Government Payments, to determine how to report the refund on your federal return.