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.
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.
- 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.
- DO NOT print your 1099-G on a public printer. Continue reading
Idaho’s unemployment insurance (UI) program is generally like any other insurance program. It has the same basic components – an intake of funds from insured entities that go into a pooled reserve from which pre-established, eligible losses some experience are covered (Grollier, 2003). Where it differs is it is government run and the source of funds is taxes on employers pooled into a regulated trust fund, with the output the replacement of partial wages for eligible workers.
Though the basic components are similar, this straightforward comparison is too simplistic for the complex UI machine. Explaining how modern cars work by describing the basic components of an engine combusting gasoline to make wheels turn around and around does not really provide enough insight into the inner workings of the car to understand how it works. There is more to a car’s operation and to make it is easier understand, it’s useful to focus in on one aspect at a time. For our overview of the UI program we will take the same approach and focus on benefits and claimants.
Idaho’s unemployment insurance (UI) program purpose is to replace a portion of an individual’s wages on a temporary basis when they lose a job due to no fault of their own. While the purpose is simple, it is a complicated machine subject to misconceptions.
This is the first installment in a series about Idaho’s unemployment insurance program and how it fits within the national system. The series will perhaps dispel some misunderstandings about the UI program as well.
Idaho’s UI program is one of 53 in the U.S. system that includes every state, Washington, D.C., Puerto Rico and the Virgin Islands (U.S. Department of Labor: Employment & Training Administration, 2021). All programs share certain characteristics that are foundational to their creation in 1935 (Price, 1985).
A previous version of this post contained outdated information. All federal CARES Act unemployment assistance programs, including PUA were discontinued June 19, 2021. Additional information is available here.
See these unemployment insurance FAQs for how to file and navigate the system.
I have COVID-19 or have been told to quarantine due to COVID-19. I am unable to work, or I am not allowed by my employer to work until my quarantine period is over. Am I eligible for unemployment benefits?
If you are unable to work due to COVID-19, you do not meet the requirements necessary to qualify for benefits.
People eligible for unemployment benefits must be unemployed through no fault of their own and they must be physically and mentally able to work. People with COVID-19 or symptoms of COVID-19 are often not eligible because they are unable to work, or they are on a leave of absence as instructed by their employer. However, we also recognize every claim is different, as are individual circumstances. If you wish to file a claim, you may do so. Once your claim is received, we’ll review it for eligibility using the criteria set forth in state law / rule. If you have COVID-19 or symptoms of COVID-19, please do not visit your nearest local office. Claims may be filed online or you can call (208) 332-8942 for assistance.
Question: Is Idaho discontinuing federal CARES Act unemployment insurance programs?
Answer: Yes, Idaho will end its participation in federal pandemic unemployment compensation programs week ending June 19, 2021.
Q: What programs are ending?
A: The following programs will end June 19, 2021.
Q: Should I continue to submit my weekly certifications in case the decision to discontinue PUA gets overturned?
A: No. It is not necessary to continue submitting weekly certifications.
by Idaho Department of Labor Director Jani Revier
Crime rings across the globe are exploiting the COVID-19 crisis by attempting to commit large-scale fraud against multiple state unemployment insurance programs, and Idaho is not exempt.
These crime rings possess large databases of stolen personally identifiable information which is used to submit a large volume of applications for unemployment benefits. Scammers use the names and addresses of Idaho residents, but then have payments sent to bank accounts in other states or have bank cards mailed to different addresses.
The number of Idahoans who filed a continued claim for regular state unemployment insurance benefits increased 14 percent for the week ending Jan. 2 to 13,338, up 1,632 over the previous week. The four-week moving average for continued claims increased from 11,028 for the week ending Dec. 26 to 11,725.
Initial claims for unemployment benefits totaled 4,612 for the week ending Jan. 2, up by 386 claims, while the four-week moving average decreased by 3 percent to 4,219.
The number of Idahoans who filed a continued claim for regular state unemployment insurance benefits increased 4 percent for the week ending Dec. 26 to 11,706, up 481 over the previous week. The four-week moving average for continued claims increased from 10,412 for the week ending Dec. 19 to 11,028.
Initial claims for unemployment benefits totaled 4,226 for the week ending Dec. 26, up by 270 claims, while the four-week moving average increased by 1 percent to 4,335.
What is ID.me?
ID.me is the Idaho Department of Labor’s federally certified partner for verifying your identity. The department uses ID.me to prevent fraud and identity thieves from using your information to file for unemployment insurance benefits. Claimants are required to complete the digital ID.me verification process when filing for benefits online at labor.idaho.gov/claimantportal.
UPDATED Oct. 18, 2021: Why do I have to sign in with ID.me just to use Claimant Portal?
The department saw significant attempts by fraudsters to file claims during the COVID-19 pandemic. Because of that, we partnered with ID.me to require a higher identity standard to prevent fraudsters from accessing claims or filing claims on other’s behalf. As of Oct. 13, we have taken the next step to help make sure your unemployment account is secure by having claimants log in to ID.me every time before accessing Claimant Portal.
UPDATED Oct. 12, 2021: What will I see when I go to the Claimant Portal homepage?
You will see a green button which will direct you to ID.me for your log in. You can follow our tutorial for a step-by-step guide.
UPDATED Oct. 12, 2021: How long will it take me to verify my identity each time I use Claimant Portal?
Once you have an ID.me account, most of the time it should take you just a few minutes. This authentication process is similar to what banks and other businesses use. If you have not signed into ID.me in a while, you may have to upload a new selfie photo or take other steps to verify your identity.
UPDATED Oct. 12, 2021: What if I don’t have a cell phone?
You can borrow a cell phone for the verification process at the Labor office or remote location nearest to you.
The number of Idahoans who filed a continued claim for regular state unemployment insurance benefits increased six percent for the week ending Dec. 19 to 11,225, up 595 over the previous week. The four-week moving average for continued claims increased from 9,804 for the week ending Dec. 12 to 10,412.
Initial claims for unemployment benefits totaled 3,956 for the week ending Dec. 19, down by 127 claims, while the four-week moving average decreased by 4 percent to 4,276.