Per IRS Instructions for Recipient for Form 1099-G, on page 5:
Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you received. Include on the “Other income” line of Schedule 1 (Form 1040).
To enter the information from Form 1099-G into the TaxAct program:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.