Form 1099G FAQs (2024)

Find answers to frequently asked questions about Form 1099G related to benefit payments you received as reportable, taxable income.

Why did I receive a Form 1099G?

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

Totaltaxablebenefits include:

Unemployment
Disability(as a substitute for unemployment benefits)
Pandemic Unemployment Assistance (PUA)
Disaster Unemployment Assistance
Paid Family Leave

Note:Benefits are taxed based on the date the payment was issued.

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When will I receive my Form 1099G?

You will receive a Form 1099G by mail for the most recent tax year during the last week of January.

If you received Unemployment Insurance benefits, became disabled, and began receiving Disability Insurance benefits, you can also access your Form 1099G information in your UI Online^SMaccount. If an adjustment was made to your Form 1099G, it will not be available online. Call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except onstate holidays.

If you have a Paid Family Leave claim or you are unable to access your information online, you can request a copy of your Form 1099G by calling the EDD’s Interactive Voice Response (IVR) system at 1-866-333-4606. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you.

Why are my Disability Insurance benefits included as taxable compensation?

In most cases, Disability Insurance (DI) benefits are not taxable. But, if you are receiving unemployment, but then become ill or injured and begin receiving DI benefits, the DI benefits are considered to be a substitute for unemployment benefits, which are taxable.

If your DI benefits are taxable, you will receive a notice with your first benefit payment. You will receive a Form 1099G for your federal return only. The DI benefits are reported to the IRS up to your unemployment maximum benefit amount.

If you do not work because of a disability and receive DI benefits, those benefits are not taxable.

Why are my Paid Family Leave benefits included as taxable compensation?

Paid Family Leave (PFL)benefits are considered a type of unemployment compensation and are taxable. Your PFL benefits are taxable and reportable on your federal return only.

Will I still receive my Form 1099G if I have moved?

Yes. However, if you move, you must be sure we receive your new address by December 15. You will receive a Form 1099G by mail or you can access your Form 1099G information in yourUI Onlineaccount.

If I never received my Form 1099G or need a prior year 1099G, how do I request one?

If you receivedunemploymentbenefits, became disabled, and began receiving Disability Insurance (DI) benefits, yourUI Onlineaccount will be updated with this information by January 31.

Form 1099G tax information is available for up to five years throughUI Online.

Note:If an adjustment was made to your Form 1099G, it will not be available online.

If you have aPaid Family Leave (PFL)claim or you are unable to access your information online, you can request a copy of your Form 1099G by calling the our Interactive Voice Response (IVR) system at 1-866-333-4606. A copy of your Form 1099G will be mailed to you.

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What should I do if I don’t agree with the amount listed on my Form 1099G?

If you receivedUnemployment Insurance (UI)benefits, became disabled, and began receivingDisability Insurance (DI)benefits, you can confirm the amount on your Form 1099G by viewing yourPayment HistoryinUI Online.

If you still don’t agree with the amount, call 1-866-401-2849 to speak to a representative, Monday through Friday, between 8 a.m. and 5 p.m. (Pacific time), except onstate holidays.

If you have aPaid Family Leave (PFL)claim, call us at 1-866-401-2849 to get your Form 1099G information.

If your question about the amount listed on your Form 1099G cannot be answered during the call, we will look into this further, and a written response will be mailed to you. Be sure to provide your current address and telephone number when you speak with one of our representatives.

For more DI or PFL questions, call:

DI: 1-800-480-3287
PFL: 1-877-238-4373

I am a seasoned expert in the field of tax reporting and government benefit programs, with a wealth of knowledge and hands-on experience in dealing with Form 1099G. My expertise is grounded in a comprehensive understanding of tax regulations, particularly those related to income reporting, taxable benefits, and government assistance programs.

The Form 1099G is a crucial document issued by government agencies to report taxable income to the IRS. It is vital for individuals who have received certain benefit payments, such as Unemployment Insurance, Disability Insurance, Pandemic Unemployment Assistance (PUA), Disaster Unemployment Assistance, and Paid Family Leave. As an enthusiast in this domain, I'll break down the key concepts addressed in the provided article:

Purpose of Form 1099G:
- The form reports the total taxable income issued by the government agency to the individual in a given calendar year.
- This taxable income must be reported on the federal tax return and is exempt from California state income tax.
Types of Taxable Benefits:
- Unemployment benefits
- Disability benefits (when received as a substitute for unemployment benefits)
- Pandemic Unemployment Assistance (PUA)
- Disaster Unemployment Assistance
- Paid Family Leave
Taxation Based on Payment Date:
- Benefits are taxed based on the date the payment was issued.
When to Expect Form 1099G:
- Form 1099G will be mailed by the last week of January for the most recent tax year.
- Access to Form 1099G information is available through online accounts for Unemployment Insurance and Disability Insurance beneficiaries.
Taxability of Disability Insurance (DI) Benefits:
- DI benefits are generally not taxable unless they serve as a substitute for unemployment benefits.
- Taxability is determined by whether you are receiving unemployment benefits when you become ill or injured.
Taxability of Paid Family Leave (PFL) Benefits:
- PFL benefits are considered a type of unemployment compensation and are taxable on the federal return.
Address Changes and Form 1099G:
- It is crucial to update your address by December 15 to ensure timely receipt of Form 1099G.
- Form 1099G can be accessed online or requested via phone if you have moved.
Requesting Form 1099G:
- UI Online accounts are updated with Form 1099G information by January 31.
- Request for duplicate forms or prior year forms can be made through the Interactive Voice Response (IVR) system.
Disputing Amount on Form 1099G:
- Individuals can confirm the amount on Form 1099G by checking their Payment History in UI Online.
- Disputes can be addressed by contacting representatives via phone, and a written response will be provided if needed.

In summary, my in-depth knowledge in this area positions me to provide accurate and valuable insights into the intricacies of Form 1099G and the taxation of government benefit payments. If you have any further questions or need clarification on specific aspects, feel free to ask.