> ## Documentation Index
> Fetch the complete documentation index at: https://docs.abbyy.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Form 1099-G, Certain Government Payments - Document Skill

> Extract data from IRS Form 1099-G (Certain Government Payments): federal, state, and local government payments such as unemployment, refunds, and CCC loans.

The **Form 1099-G, Certain Government Payments** skill extracts data from Forms 1099-G, which are annual reports about various payments carried out by federal, regional, and municipal government agencies. This report is provided to both the US Internal Revenue Service (IRS) and each recipient of such payments. The agency has to compile a separate report for each such recipient. This form is also filled out by government agencies when they receive payments for loans provided by the Commodity Credit Corporation (CCC).

The Form 1099-G, Certain Government Payments skill is a preview skill. It has been trained on a limited set of documents and is designed to help you quickly get started with processing Forms 1099-G. For production use, you may need to uptrain the skill with your own document samples.

This skill recognizes handwritten text. The option is enabled by default. If you do not import handwritten forms, disable the **Handwritten** option in the skill settings.

## Countries and Languages

| Countries | Languages |
| :-------- | :-------- |
| USA       | English   |

## Extracted Fields

### Basic Form Information

| Field     | Description                                                                            |
| :-------- | :------------------------------------------------------------------------------------- |
| Void      | Specifies that the processed form should be annulled.                                  |
| Corrected | Specifies that the processed form is being submitted to correct data provided earlier. |
| Year      | The reporting fiscal year.                                                             |

### Payer Details

| Field    | Description                                       |
| :------- | :------------------------------------------------ |
| Name     | The name, address, and phone number of the payer. |
| Street   | The name, address, and phone number of the payer. |
| City     | The name, address, and phone number of the payer. |
| State    | The name, address, and phone number of the payer. |
| ZIP Code | The name, address, and phone number of the payer. |
| Country  | The name, address, and phone number of the payer. |
| Phone    | The name, address, and phone number of the payer. |

### Tax Identification Numbers

| Field           | Description                                                              |
| :-------------- | :----------------------------------------------------------------------- |
| Payer's TIN     | The tax identification number assigned to the payer.                     |
| Recipient's TIN | The tax identification number assigned to the recipient of the payments. |

### Recipient Details

| Field    | Description                                    |
| :------- | :--------------------------------------------- |
| Name     | The name and address of the payment recipient. |
| Street   | The name and address of the payment recipient. |
| City     | The name and address of the payment recipient. |
| State    | The name and address of the payment recipient. |
| ZIP Code | The name and address of the payment recipient. |
| Country  | The name and address of the payment recipient. |

### Account Information

| Field          | Description                                                            |
| :------------- | :--------------------------------------------------------------------- |
| Account Number | The unique number used by the payer to identify the payment recipient. |

### Government Payment Information

| Field                                                 | Description                                                                                                                                                                 |
| :---------------------------------------------------- | :-------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Unemployment Compensation                             | The total amount of unemployment compensation payments paid out to the recipient before tax.                                                                                |
| State or Local Income Tax Refunds, Credits or Offsets | The total amount of all payments paid out as part of taxable refunds, credits, or offsets of state or local income taxes.                                                   |
| Box 2 Amount is for Tax Year                          | Specifies the fiscal year for which the payments listed in field 2 were made. This field is filled in only if this fiscal year is different from the reporting fiscal year. |
| Federal Income Tax Withheld                           | The total amount withheld as federal income tax.                                                                                                                            |
| RTAA Payments                                         | The total amount of all payments carried out as part of the Reemployment Trade Adjustment Assistance (RTAA) program (only if at least 600 USD in total).                    |
| Taxable Grants                                        | The total amount of taxable grants provided.                                                                                                                                |
| Agriculture Payments                                  | The total amount of agriculture payments provided.                                                                                                                          |
| Box 2 is Trade or Business Income                     | Specifies that the payments listed in field 2 occurred as a result of trade or business income.                                                                             |
| Market Gain                                           | Payments received by the government agency for loans given out by the Commodity Credit Corporation (CCC).                                                                   |

### State Tax Information

| Field                         | Description                         |
| :---------------------------- | :---------------------------------- |
| State 1                       | State-specific payment information. |
| State 2                       | State-specific payment information. |
| State Identification Number 1 | State-specific payment information. |
| State Identification Number 2 | State-specific payment information. |
| State Income Tax Withheld 1   | State-specific payment information. |
| State Income Tax Withheld 2   | State-specific payment information. |

## Key Fields

* Year
* Payer Details/Name
* Payer's TIN
* Recipient's TIN
* Recipient Details/Name
* Account Number
* Unemployment Compensation
* State or Local Income Tax Refunds, Credits or Offsets

## Validation Rules

| Rule               | Description                                                                                                                                                                                                                                                                                                                               |
| :----------------- | :---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Complete Form Year | Checks the value in the **Year** field. It removes any white spaces and converts a 2-digit year into a 4-digit format. If the last two digits are numeric and start with 9, it converts the value to the 1900's (for example, 99 converts to 1999). Otherwise, it assumes the date is from the 2000's (for example, 24 converts to 2024). |
