Do i need to file 1099 g

Information you need for income tax filing 

The Statement for Recipients of Certain Government Payments (1099-G) tax forms are mailed by January 31st of each year for Pennsylvanians who received unemployment benefits. This tax form provides the total amount of money you were paid in benefits from the Office of Unemployment Compensation in 2021, as well as any adjustments or tax withholding made to your benefits. Benefits paid to you are considered taxable income. You must include this form with your tax filing for the 2021 calendar year.  

The UC 1099-G tax form includes the amount of benefits paid to you for any of the following programs:  

    • Unemployment Compensation (UC) 
    • Pandemic Emergency Unemployment Compensation (PEUC) 
    • Extended Benefits (EB) 
    • Federal Pandemic Unemployment Compensation (FPUC)
    • Lost Wages Assistance (LWA) 

The PUA 1099-G tax form includes the amount of benefits paid to you for the following program: 

    • Pandemic Unemployment Assistance (PUA)

Did you receive an incorrect 1099-G?

Per the IRS, please move forward with filing your taxes. Report only your true income and not fraudulent income reported in your name. You do not need to complete the additional form normally required by the IRS for reporting identity theft. 

Did you receive Excluded Workers Fund (EWF) benefits in 2021?

The Department of Labor (DOL) mailed you federal Form 1099-G with:

  • the amount of the EWF benefits you received in Box 6, and
  • the amount of New York State withholding in Box 11.

You must report EWF benefits when you file your federal and state income tax returns.

If you are e-filing your return, your software should prompt you to enter all the information from your Form 1099-G, including Box 6. If it does not, contact your software company for assistance.

If you are filing a paper return, report the amount in Box 6 as other income on:

  • line 8Z of Schedule 1 of the federal Form 1040, U.S. Individual Income Tax Return, and
  • line 16 of New York State Form IT-201, Resident Income Tax Return.

Visit DOL at 1099-G Tax Information for Excluded Workers Fund to learn more about the Form 1099-G for EWF they sent you.

Unemployment insurance (UI) recipients: Visit Department of Labor for your unemployment Form 1099-G.

The Tax Department issues New York State Form 1099-G. This form does not include unemployment compensation.

If you received unemployment compensation in 2021, including any income taxes withheld, visit the New York State Department of Labor's website for Form 1099-G.

  1. Visit the Department of Labor's website.
  2. Log in to your NY.Gov ID account.
  3. Select Unemployment Services and View/Print 1099-G.

Federal Form 1099-G, Certain Government Payments, is filed with the Internal Revenue Service (IRS) by New York State for each recipient of a New York State income tax refund of $10 or more. If you received a refund in a particular year, you may need federal Form 1099-G information when filing your subsequent year’s federal tax return. This information is available to you on New York State Form 1099-G, Statement for Recipients of State Income Tax Refunds, which you can view and print directly from our website (select GET FORM 1099-G below). We do not mail Form 1099-G information.

Your New York State Form 1099-G statement amount

Your New York State Form 1099-G statement reflects the amount of state and local taxes you overpaid through withholding or estimated tax payments. For most people, the amount shown on their 2021 New York State Form 1099-G statement is the same as the 2020 New York State income tax refund they actually received.

If you do not have a New York State Form 1099-G statement, even though you received a refund, or your New York State Form 1099-G statement amount is different from your refund amount, see More information about 1099-G.

Get Started

Before you begin, you will need your New York State income tax return (Form IT-201, IT-201-X, IT-203, or IT-203-X) filed for a prior tax year, from 2016 to 2020. You must enter the total payments amount from the return you use for verification.

GET FORM 1099-G

If you had an overpayment, credit, or offset of New York State income tax or the metropolitan commuter transportation mobility tax, you may need to report it on your federal income tax return in the following year. To find out if you need to report this information as income on a 2021 federal income tax return, see the instructions for that return, or contact the IRS or a tax preparer.

Note: A New York State Form 1099-G statement issued by the Tax Department does not include unemployment compensation. If you received unemployment compensation in 2021, including any income taxes withheld, visit the New York State Department of Labor website, log in to your NY.Gov ID account, and select Unemployment Services and View/Print 1099-G.

What happens if I don't report my 1099

IRS reporting Once the IRS thinks that you owe additional tax on your unreported 1099 income, it will usually notify you and retroactively charge you penalties and interest beginning on the first day they think that you owed additional tax.

Will a 1099

Form 1099G reports the total taxable income we issue you in a calendar year. This income is reported to the IRS. As taxable income, these payments must be reported on your federal tax return, but they are exempt from California state income tax.

Do I need to attach 1099

You don't usually attach the 1099-G form to your return. In general, most government agencies provide a paper copy of Form 1099-G to you by January 31 of the year following the year of payment. If you did not receive a Form 1099-G, check with the government agency that made the payments to you.

Can I file without my 1099G?

Yes, you can still file taxes without a W-2 or 1099. Usually, if you work and want to file a tax return, you need Form W-2 or Form 1099, provided by your employer. If you did not receive these forms or misplaced them, you can ask your employer for a copy of these documents.