IRS 1099-G Form

Information for tax year 2023 is now available.

Unemployment insurance is taxable income and must be reported each year when filing taxes even if you have repaid some or all of the benefits received. The IRS Form 1099-G is used to report taxable benefits when filing with the IRS for anyone who was paid unemployment benefits or Alternative Trade Adjustment Assistance payments during the calendar year, January 1 to December 31. Every year, we send a 1099-G to people who received unemployment benefits. We also send this information to the IRS.

If you have elected to receive your IRS Form 1099-G for UI Payments electronically, you may access the form for the current and previous tax years on MyUI Portal by entering your social security number and password.

If there is a problem with your password, you can also access your form by selecting IRS Form 1099-G for UI Payments then enter other credentials.

If you have not elected to receive your IRS Form 1099-G for UI Payments electronically, you will receive a copy of this form in the mail at the address listed on your account.

The IRS 1099-G information for unemployment benefits is only available for the most recent seven (7) tax years.

1099-G Fraud

If you received a 1099-G form and did not file a UI claim yourself or your employer did not file one on your behalf, you may be the victim of UI fraud. The GDOL has developed a secure form for reporting potential UI tax fraud.

When criminals fraudulently claim benefits in someone else's name, we must investigate and confirm fraud before we can update the IRS.

International and domestic crime rings use previously stolen personal information obtained in prior nationwide breaches of various companies to fraudulently claim unemployment benefits in states across the country.

How to know if you're a victim:

Criminals use two primary strategies to commit this fraud. They use previously stolen personal information to:

1. Open new unemployment claims in victims' names.
2. Access legitimate unemployment claims and fraudulently file for weeks of benefits.

If you get a 1099-G for unemployment benefits you didn't receive in 2023:

Report fraud to us by visiting Report UI Fraud & Abuse and selecting Report 1099 ID Theft at the bottom of the form. Follow the instructions to report the 1099-G Fraud.

If you got unemployment in 2023, but your 1099-G includes benefits for weeks you didn't claim:

Report fraud to us by visiting Report UI Fraud & Abuse and selecting Report 1099 ID Theft at the bottom of the form. Follow the instructions to report the incorrect benefit amount reported on the 1099-G.

If you received a 1099-G for benefits you returned to the GDOL:

In accordance with IRS rules, an individual that receives UI benefits and does not use them will still receive a 1099-G but can show the money as being paid back. If you repaid or returned UI benefits to GDOL, the IRS instructs a claimant to subtract the amount repaid to the GDOL from the total amount received in UI benefits and enter the difference on Schedule 1 (Form 1040), line 7. On the dotted line next to the entry, enter "Repaid" and the amount you repaid.

The amount will be subtracted from the amount of unemployment compensation reported on your 1099-G. The GDOL is required by law to report payments and taxes withheld to the IRS/GA Department of Revenue, even if the money was returned or paid toward an overpayment.

After the request is submitted and processed, you will receive a document that will serve as an acknowledgement from the GDOL that you have requested to return or repay the UI benefits issued during a tax year. This document can be used for tax records as proof of repayment.

For further information or assistance, you should speak with a tax professional who may assist you in preparing your state or federal income tax returns.

If you received a 1099-G for funds you never received to return them or destroyed the Way2Go card:

If an employer filed claim was filed on your behalf and you never received the funds to return them to the GDOL or destroyed the Way2Go card, you should submit a Request to Repay UI Benefits.

After the request is submitted and processed, you will receive a document that will serve as an acknowledgement from the GDOL that you have requested to return or repay the UI benefits issued in tax year 2023. This document can be used for tax records as proof of repayment.

Have you already reported fraud to us?

If you know you're a victim and already reported fraud to us, we are currently investigating the case and there is no need to submit an additional report.

What to expect if you got an incorrect 1099-G due to fraud:

After an investigation, we'll send you a corrected 1099-G form. This is the form you should use to file your taxes for 2023. Depending on how criminals used your previously stolen information, your corrected 1099-G will show either:

1. A zero-dollar value if the criminals opened a new claim in your name.
2. Benefits for only the weeks that you legitimately claimed if criminals accessed your account to fraudulently file for some weeks on your claim.

Use the corrected 1099-G form to file your taxes.

If you file your taxes before receiving a corrected 1099-G, the IRS may identify errors later on. In this case, the IRS should have more guidance for you about your next steps.

When to expect a corrected 1099-G:

We must thoroughly investigate each fraud report in turn before confirming fraud, and this takes time. We're working as quickly as we can, but some investigations won't finish before tax filing day on April 15. This would also delay getting a corrected 1099-G Form.

If your corrected 1099-G arrives after April 15:

The IRS website has a taxpayer guide to identity theft and info about how and when individuals should file 2023 taxes. We can't provide tax advice or additional guidance in this situation.

What to do after reporting 1099-G Fraud to the GDOL:

1. File a police report with your local police department. Obtain a copy of the report that you can provide to GDOL, creditors and credit agencies.
2. Change passwords on your email, banking, and other personal accounts.
3. Make a list of credit card companies, banks, and other financial institutions where you do business. Tell them you are a victim of identity theft and ask them to put a fraud alert on your account.
4. Get a copy of your credit report and dispute any fraudulent transactions. You can request credit reports online from the 3 major credit reporting agencies:
   1. Equifax: 800-349-9960 or freeze your credit online
   2. Experian: 888-397-3742 or freeze your credit online
   3. TransUnion: 888-909-8872 or freeze your credit online
   4. Place a fraud alert on your credit file. You can do this by contacting just one of the credit agencies to add an alert with all three agencies.
   5. Report identity theft to the Federal Trade Commission (FTC). The FTC has a wealth of information for identity theft victims, including assistance with a recovery plan. https://identitytheft.gov 877-438-4338
5. If you suspect that someone is using your SSN for work purposes, contact the Social Security Administration at 800-772-1213 to report the problem. They will review your earnings with you to ensure they are correct.
6. Consider filing a complaint with the US Department of Justice National Center for Disaster Fraud (NCDF) https://www.justice.gov/disaster-fraud/ncdf-disaster-complaint-form
7. Let the IRS know you are a victim of identity theft by filing the File Form 14039, Department of the Treasury - Internal Revenue Service Identity Theft Affidavit, with the IRS. More information can be found here: https://www.irs.gov/individuals/how-irs-id-theft-victim-assistance-works
8. Visit the IRS website to learn more about Identity Theft and Unemployment Benefits.

Questions about taxation of unemployment insurance compensation or other tax matters should be directed to the IRS or your tax adviser.