Where Does Form 1099-G Go on a Tax Return?

It depends on what kind of payment is reported on the Form 1099-G. A 1099-G does not go in just one place on a federal return.

The most common reporting locations are:

Box 1 — Unemployment compensation
Report this on Schedule 1 (Form 1040), line 7.

Box 4 — Federal income tax withheld
Report this withholding on Form 1040 or Form 1040-SR, line 25b.

Box 2 — State or local income tax refund, credit, or offset
If any part of it is taxable, report the taxable amount on Schedule 1 (Form 1040), line 1.
It is generally not taxable if, in the year you paid the tax, you did not itemize deductions or you elected to deduct state and local general sales taxes instead of state and local income taxes.

Box 2 with Box 8 checked — Trade or business income tax refund
If taxable, report the amount on Schedule C or Schedule F, as appropriate, rather than on Schedule 1, line 1.

Box 5 — RTAA payments
Report these on Schedule 1 (Form 1040), line 8z as other income.

Box 6 — Taxable grants
These are federally taxable unless a specific law excludes them, but the correct reporting line can depend on the nature of the grant. If the amount is taxable and not reportable elsewhere, Schedule 1 (Form 1040), line 8z is the general line for taxable income not reported elsewhere.

Box 7 — Agriculture payments
These are generally reported under the farming rules, usually on Schedule F if they relate to farming activity.

Box 9 — Market gain on CCC loans
This is generally reported under the farming rules and the Schedule F instructions apply.

State Law Note

If your Form 1099-G shows state income tax withheld, that withholding is generally relevant to your state income tax return, not your federal Form 1040. State return reporting is administered at the state level. The controlling authority is the applicable state revenue department or tax agency.

Sources

IRS — About Form 1099-G, Certain Government Payments

IRS — 2025 Schedule 1 (Form 1040), including line 1 for taxable state and local income tax refunds, line 7 for unemployment compensation, and line 8z for other income

IRS — 2025 Instructions for Form 1040 and 1040-SR, including reporting unemployment compensation on Schedule 1, line 7; reporting federal withholding from Form 1099 on Form 1040, line 25b; and the rules for when a state tax refund is or is not taxable

IRS — Unemployment compensation, including box 1 on Schedule 1, line 7 and box 4 withholding on Form 1040, line 25b

IRS — Form 1099-G recipient instructions, including box 8 amounts reportable on Schedule C or Schedule F, box 9 market gain under Schedule F, and state withholding boxes for state return use

IRS — 2025 Instructions for Schedule F (Form 1040), Profit or Loss From Farming

IRS — Instructions for Form 1099-G, including the types of payments reported on Form 1099-G and the federal taxability of taxable grants

This information provided does not, and is not intended to, constitute legal advice.