Per IRS Instructions for Recipient for Form 1099-G, 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 access Box 5 of Form 1099-G in the TaxAct program (if you need help accessing Form 1099-G in the TaxAct program, go to our Form 1099-G - Entering Unemployment Compensation in Program FAQ.):
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.