How to Report your Unemployment Benefits on your Federal Tax Return

By Christine Tran, 2021 Get It Back Campaign Intern

If you receive unemployment compensation, your benefits are taxable. You will need to report Form 1099-G, Certain Government Payments, on your federal tax return. Most states mail this form to you, but some do not. (Some states may send more than one Form 1099-G. Use all to prepare your tax return.) Scroll down for how to find your Form 1099-G. To learn how to file your tax return if you receive unemployment compensation, read Do I Have to Pay Taxes on my Unemployment Benefits.

Please note that this information may change. This information is accurate as of 1/26/21.

What is Form 1099-G?

Form 1099-G reports the total amount of taxable unemployment compensation (Box 1) paid to you. This includes:

  • Unemployment Insurance (UI) benefits including Federal Extensions (FED-ED), Pandemic Additional Compensation (PAC), Pandemic Emergency Unemployment Compensation (PEUC), and Lost Wages Assistance (LWA)
  • Pandemic Unemployment Assistance (PUA) benefits
  • Disability Insurance (DI) benefits received as a substitute for UI benefits
  • Disaster Unemployment Assistance (DUA) benefits
  • Paid Family Leave (PFL) benefits

Form 1099-G also reports any amount of federal (Box 4) and state (Box 11) income tax withheld.

How do I get Form 1099-G?

Your state unemployment office will usually mail you this form by January 31 of each year if you received unemployment compensation the prior year.

These are the states that will automatically mail your Form 1099-G:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • Colorado
  • Connecticut
  • Delaware
  • Georgia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Massachusetts
  • Minnesota
  • Montana
  • Nebraska
  • Nevada
  • New Hampshire
  • New Mexico
  • North Dakota
  • Ohio
  • Oklahoma
  • Oregon
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • Vermont
  • Virginia
  • Washington
  • Washington, D.C.
  • West Virginia
  • Wyoming

These are the states that will either mail or electronically deliver your Form 1099-G, depending on what you opted into:

California

If you opted into electronic delivery:

You can also request a paper copy by calling 1-866-333-4606.

Florida

If you opted into electronic delivery:

Illinois

If you opted into electronic delivery:

  • To access your Form 1099-G online, log into your account at ides.illinois.gov. Illinois Department of Employment Security will send an email notification with instructions to access the document from the Illinois Department of Employment Security website.
  • If you prefer to have your Form 1099-G mailed, you may request for a copy to be mailed by calling (312) 338-4337.

Indiana

If you opted into electronic delivery:

Maryland

If you opted into electronic delivery:

Michigan

If you opted into electronic delivery:

  • To access your Form 1099-G online, log into your account at unemployment.state.mi.us. Under “I Want To,” select “View 1099-G.”
  • If you did not select electronic as your delivery preference by January 9th, 2021, you will automatically be mailed a paper copy of your Form 1099-G.
  • To change your delivery preference, log into unemployment.state.mi.us. Under “Account Alerts,” click “Please select a delivery preference for Form 1099-G.” Then, you can select the “Electronic” or “Paper” option. Review your selection and submit. You will receive an email acknowledging your delivery preference.

Mississippi

If you opted into electronic delivery:

North Carolina

If you opted into electronic delivery:

  • To access your Form 1099-G online, log into your account at des.nc.gov and select “View my 1099G.”
  • If you prefer to have your Form 1099-G mailed, you may request for a copy to be mailed by mailing a written request to:

Division of Employment Security
Attention: Intrastate Claims Unit
P.O. Box 25903
Raleigh, NC 27611-5903

You can also email your written request to des.ui.claims.1099@nccommerce.com or faxed to (919) 733-1370. The written request must include: complete name, complete address, phone number, last four digits of SSN or Claimant Identification Number, and date of birth. Once an adequate request is received, requests are processed within 48 hours.

Utah

If you opted into electronic delivery:

  • To access your Form 1099-G online, log into your account at utah.gov and select “1099 Tax Information.”
  • If you did not opt into “Electronic Correspondence,” your 1099-G will be mailed to the last address on your claim. If you need to change your address, please do so on your Workforce Services website.

These are the states that will not mail you Form 1099-G. The form will only be accessible online:

Missouri

  • To access your Form 1099-G, log into your account through at uinteract.labor.mo.gov. From the UInteract home screen, click “View and Print 1099” tab and select the year to view and print that year’s 1099-G tax form.
  • The Missouri Division of Employment Security will mail a postcard no later than January 31, 2021, notifying anyone who has not accessed their Form 1099-G online about the availability of the form and how to access it.

New Jersey

New York

  • To access your Form 1099-G, log into your account at labor.ny.gov/signin. Click the “Unemployment Services” button on the My Online Services page. Click the “Get Your NYS 1099-G” button on the Unemployment Insurance Benefits Online page.
  • If you prefer to have your Form 1099-G mailed to you, you can call 1-888-209-8124. This is an automated phone line that allows you to request to have your Form 1099-G mailed to the address that you have on file.

Wisconsin

  • To access your Form 1099-G, log into your account at my.unemployment.wisconsin.gov. Then go to the “Unemployment Services” menu to access your 1099-G tax forms.
  • If you prefer to have your Form 1099-G mailed to you, you can call 608-266-2999 designated for 1099-G Inquiries.

I received a 1099-G, but I didn’t file for unemployment benefits in 2020. What happened?

If you received Form 1099-G, but didn’t file for unemployment benefits, this may be a case of identity theft and fraud. Contact your state unemployment office immediately for additional information and how to report the potential fraud.

The state will send a corrected Form 1099-G to the IRS to state that you did you not receive benefits. Don’t report it on your federal tax return, or the IRS will assume that you have received unemployment benefits and you may have to pay taxes on it.

Need help with Unemployment Compensation Taxes?

The deadline to file your taxes this year is April 15, 2021.

All information on this site is provided for educational purposes only and does not constitute legal or tax advice. The Center on Budget & Policy Priorities is not liable for how you use this information. Please seek a tax professional for personal tax advice.


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