Why Did I Receive a 1099-G Tax Form?

The article was updated January 20, 2022.

Why did I receive an IRS Form 1099-G from the Department of Labor?

If you collected or repaid unemployment insurance benefits during 2021, you will be mailed a summary of the benefit payments you received. The IRS Form 1099-G shows the total taxable unemployment benefit amount issued to you by the state of Idaho for a calendar year.

Are unemployment insurance benefits taxable as income?

Yes. Unemployment insurance benefits are taxable income. Payment information is reported to the Internal Revenue Service (IRS)

Are unemployment benefits provided through the CARES Act taxable as income?  

Yes. They are also treated as taxable income by the IRS and the state of Idaho. Please visit the Idaho Tax Commission or the Internal Revenue Service websites for more information.

Can I access my 1099-G information online?

Yes. Your IRS 1099-G information will be available online by Jan. 31 at labor.idaho.gov/claimantportal. It can be found in the “History” section of the Claimant Portal. Select “1099-G Reporting” option on the right-hand side of the screen.

I collected or repaid unemployment insurance benefits and have not received my 1099-G tax form yet. Where is it?

The department mails 1099-G forms at the end of January to the address listed in your UI Claimant Portal account. If you move and do not update your address, the U.S. Post Office may return a Form 1099-G as undeliverable. Your responsibility is to make sure the Idaho Department of Labor has the most recent and correct address. If your address has changed, log into your UI Claimant Portal account and update it by selecting “Edit Profile” on your homepage, even if you are no longer filing. You can also download your 1099-G form online through your Claimant Portal.

IMPORTANT:

  1. Failure to update your mailing address could result in your 1099-G tax form going to the wrong address, putting your identity at risk. Your 1099-G includes your entire social security number, as required by the IRS.
  2. DO NOT print your 1099-G on a public printer.

How do I request a 1099-G if I lost it or never received one?

If you have previously verified your identity on your UI Claimant Portal account using ID.me*, you can download your 1099-G online from your account. Log in to your Claimant Portal account, select “HISTORY” in the dark blue ribbon on the left side of the screen and then “Details” in the 1099-G reporting tile.

*Note: If you have not logged into your account in a while, you will need to verify your identity through ID.me. You will need to set up an ID.me account first if you don’t have one. A link to step-by-step instructions is provided on the Claimant Portal.

Can I change my tax withholdings on my unemployment insurance payments?

Yes. You may choose to have 10 percent withheld for federal taxes. We are unable to withhold state taxes. To change your federal tax withholdings, log into your  UI Claimant Portal account, select  “ACCOUNT” and change your tax withholdings.

What if I disagree with the amount listed on my 1099-G?

Keep in mind unemployment benefits are reported based on the date the payment clears the bank, not the week ending date(s) paid. Before contacting us, verify your payments by logging in to your UI Claimant Portal account. Click on “MANAGE CLAIMS” and view “Certifications and Payments.” If you still disagree with your 1099-G after reviewing your payment summary, or you did not apply for unemployment insurance benefits, call us at (208) 332-8942.

What if I re-paid an overpayment in 2021?

Your 1099-G will include any repayments received during 2021, excluding penalties and interest. Penalties and interest are not included because they were not PAID benefits.

How do I request a Form 1099-G for prior years?

You can view your 1099-G forms for the past two years through your UI Claimant Portal account.

What if I did not receive a W-2 from my employer? Can you give me that information? 

No. We are not allowed to provide employer tax identification numbers. If you’re having trouble getting your W-2 from your employer, contact the IRS at 1-800-829-1040 for help obtaining your W-2. 

What if I already filed my taxes by the time I received my 1099-G form?

We are not authorized to instruct you on how unemployment insurance affects your taxes. Please visit the Idaho State Tax Commission online or call them at (208) 334-7660, (800) 972-7660 or the Internal Revenue Service at (800) 829-1040.

What if I have other questions about my taxes?

We are not authorized to instruct you on how unemployment insurance affects your taxes. Please contact the Idaho State Tax Commission online or at (208) 334-7660, (800) 972-7660 or the Internal Revenue Service at (800) 829-1040.

I thought I already paid my taxes for unemployment benefits through my paycheck. Why am I being taxed again?

Employers pay for the unemployment insurance benefits program with their quarterly payroll taxes, not employees. Your benefits are considered income and are taxable.

I have an outstanding overpayment with the department for unemployment insurance benefits that were overpaid. Will they seize my refund?

Yes. If you have an overpayment balance, your state and federal tax refunds will be subject to seizure and will be applied to your overpayment. If you have an overpayment, contact our Collections Bureau at (208) 332-3573.