Federal housing law
1120 Publ 5467 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5467.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Reporting Compensation on a Tax Return¶
Some states do not mail Form 1099-G, recipients need to get the electronic version from…¶
In January, people who received unemployment benefits in the prior year will get a Form 1099-G, Certain Government Payments from the agency paying the benefits. The agency will either automatically send a hard copy or, if the agency does not mail the form, recipients will need to visit the agency’s website to get an electronic version of Form 1099-G .
The Form 1099-G will show the amount of unemployment compensation received in Box 1 and any federal income tax withheld in Box 4. Taxpayers must report the unemployment compensation income and withholding on the appropriate lines on their federal tax return.
More information on unemployment is available in the Unemployment Benefits chapter in Publication 525, Taxable and Nontaxable Income on IRS.gov.
Publication 5467 (11-2020) Catalog Number 75110T Department of the Treasury Internal Revenue Service www.irs.gov