1099-G forms report either unemployment benefits or a state tax refund for a previous year. You should enter the form:
If the 1099-G was for unemployment compensation, go to:
Federal Taxes, then
Wages & Income
Scroll down to Unemployment and choose Start
If the 1099-G was for a state or local tax refund, go to:
Federal Taxes, then
Wages & Income
Scroll down to Other Common Income and choose Show More
Click Start next to Refunds Received for State/Local Tax Returns