Updated October 17, 2026. Quick answer: Forms 1099-G and 1099-K are information returns: 1099-G reports government payments such as unemployment compensation and state tax refunds, and 1099-K reports card and payment-app transactions. The recipient copy names the line for each amount, for example “report the total as income on the UC line of your tax return” for unemployment compensation in box 1. Find your form and box in the table below.
The boxes, one page each
Each row links to the page that reads that box. The right column is a line from the recipient copy of the form. For the kinds of income reported on Form 1099-MISC, the Form 1099-MISC overview is the one-page summary.
| Page | What the recipient copy says |
|---|---|
| 1099-G box 1 | “report the total as income on the UC line of your tax return” |
| 1099-G boxes 2 and 3 | “It may be taxable to you if you deducted the state or local income tax paid on Schedule” |
| 1099-G boxes 4 to 9 | “Shows taxable grants you received from a federal, state, or local government” |
| 1099-G box 10 | “Shows the amount paid to you from a governmental paid family leave program” |
| 1099-K box 1a | “without regard to any adjustments for credits, cash equivalents, discount amounts, fees, refunded amounts, shipping amounts” |
| 1099-K boxes 1b, 2, 3 | “Shows the number of payment transactions (not including refund transactions)” |
| 1099-K boxes 1c and 1d | “This amount is also included in the amount reported in box 1a” |
| 1099-K box 4 and 5a to 5l | “Include this amount on your income tax return as tax withheld” |
Which form you received
Form 1099-G comes from a government agency. Its box 1 is the one most people look for: “Shows the total unemployment compensation (UC) paid to you”. Form 1099-K comes from a payment card or third party network processor.
Revisions this guide follows
Form 1099-G and Form 1099-K are read from the December 2026 revision of the recipient copy and its instructions, as irs.gov served both on 2026-10-16. Box 10 on Form 1099-G and boxes 1c and 1d on Form 1099-K are in the December 2026 revision. Check the revision printed on the form you received.
What is not covered here
The state tax boxes are left out: on Form 1099-G they are boxes 11a to 12 and on Form 1099-K boxes 6 to 8, and your state revenue agency explains how it uses them.
Common mistakes
- Treating a 1099-K amount as profit. The form reports amounts “without regard to any adjustments for credits, cash equivalents, discount amounts, fees, refunded amounts, shipping amounts”, so it can be larger than what you earned.
- Reporting a state refund without checking whether you deducted the tax. The recipient copy says “It may be taxable to you if you deducted the state or local income tax paid on Schedule”, which depends on what you claimed.
Related: Form 1099-MISC overview, The 1099-K reporting threshold, Schedule A (Form 1040) itemized deductions, and Self-employment tax explained.
Sources
- Form 1099-G, Certain Government Payments (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099g.pdf
- Form 1099-K, Payment Card and Third Party Network Transactions (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099k.pdf
Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.