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  • Taxpayers should receive Form 1099-G if they received any of the following items:

    • Unemployment compensation

    • State or local income tax refunds, credits, or offsets

    • Reemployment trade adjustment assistance payments

    • Taxable grants

    • Agricultural payment

ℹ️ In a typical year with no extensions, Form 1099-G must be issued to taxpayers no later than January 31st.

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