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How to Report your Unemployment Benefits on your Federal Tax Return

By Christine Tran, 2021 Get It Back Campaign Intern

Last updated May 9, 2025

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.

As part of economic relief efforts from the COVID-19 pandemic, you don’t have to pay tax on the first $10,200 of unemployment benefits you received in 2020 if your income is under $150,000.

Please note that this information may change. This information is accurate as of 05/09/25.

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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
  • 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.

An example of a Form 1099-G, for reporting unemployment benefits. Red circles are drawn around box 1, “Unemployment compensation” box 4, “Federal income tax withheld” and box 11, “State income tax withheld”.

How do I get Form 1099-G?

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

These states automatically mail your Form 1099-G and do not have an option to view the information online:

• Delaware
• Iowa
• Kansas
• Nevada
• South Dakota
• Vermont
• Virginia

These states have options for both mail and electronic delivery of your Form 1099-G:

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Florida

Hawaii

Idaho

Illinois

  • Mails Form 1099-G only if you opted out of receiving it electronically. You can also request a mailed copy of your Form 1099-G by calling 312-338-4337. (Select main menu option 3, for claim status.)
  • You can also access your Form 1099-G online by logging into your account at ides.illinois.gov. If you haven’t already, you will need to create an ILogin.

Indiana

  • Mails Form 1099-G if you opted in to mailings or you are a telephone filer. You can access your Form 1099-G online by logging into your account at in.gov and going to the Correspondence page in your Uplink account.

Kentucky

Louisiana

Maine

Maryland

  • Automatically mails Form 1099-G. You can opt in to receive it electronically through your BEACON account or the MD Unemployment for Claimants mobile app.

Massachusetts

Michigan

• Automatically mails Form 1099-G unless you opt out. You can view the form online and change delivery preferences  in your MiWAM  account.

Minnesota

Mississippi

Montana

Nebraska

New Hampshire

New Mexico

  • Automatically mails Form 1099-G. You can also access it online through the UI Tax Claims System. Click on “Individual” to login to or create your account.

New York

North Carolina

North Dakota

  • You can use the North Dakota Taxpayer Access Point 1099-G Lookup Tool to find your Form 1099-G. If you filed your taxes the previous year with Schedule A, you’ll receive the form by mail unless you opt out of mailings.

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina

Tennessee

Texas

Utah

Washington

Washington D.C.

West Virginia

Wyoming

These states will not mail you Form 1099-G. The form is accessible online:

Georgia

Missouri

  • You can access your Form 1099-G online through the 1099-G-Inquiry page or by calling the Missouri Department of Revenue at 573-526-8299. You will need your social security number, zip code, and filing status on your most recently filed tax return. Taxpayers living outside of the United States will need to enter 00000 in place of a zip code.

New Jersey

Wisconsin

I received a 1099-G, but I didn’t file for unemployment benefits. 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 share that you did 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, 2025.

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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