The IRS has released an updated version of Publication 1281, Backup Withholding For Missing and Incorrect Name/TIN(S).
There are a couple of changes from the previous revision:
• Form 1099-G payments made under IRC 6041 and 3406(b)(3)(A), which include taxable grants and agricultural payments, are now subject to backup withholding
o New code for the Payer “B” Record to account for this change
Position 17-18, “91” = Form 1099-G
To view the new Publication 1281, link is found Here
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