2022 Individual Income Tax Information for Unemployment Insurance Recipients
Form 1099-G reports the total taxable income we issue you in a calendar year and is reported to the IRS. As taxable income, these payments must be reported on your state and federal tax return.
Total taxable unemployment compensation includes the new federal programs implemented in 2020-2021 due to COVID-19:
- Federal Pandemic Unemployment Compensation (FPUC)
- Pandemic Emergency Unemployment Compensation (PEUC)
- Pandemic Unemployment Assistance (PUA)
- Mixed Earner Unemployment Compensation (MEUC)
For additional information, visit IRS Taxable Unemployment Compensation.
Note: Benefits are taxed based on the date the payment was issued.
Form 1099-G will be available on claimants’ Uplink CSS Correspondence pages by Feb. 1, 2023. Once it is available, you can access your Form 1099-G information on your Correspondence page in your Uplink account. We will mail you a paper Form 1099-G if you have opted into paper mailing or are a telephone filer.
FREQUENTLY ASKED QUESTIONS
Q1: What is the 1099-G form used for?
A: 1099-G form is needed to complete your state and federal tax returns if you received unemployment insurance benefits last year. It contains information about the benefit payments you received, and any taxes withheld.
Q2: If I received unemployment insurance benefits (including CARES Act program benefits), will I receive a 1099-G form?
A: Yes. All individuals who received benefits in a calendar year will receive the 1099-G tax form. This includes claimants who received regular UI benefits and claimants who received benefits under the federal pandemic relief programs (PUA, PEUC, EB, FPUC, and MEUC).
Q3: How Do I Receive a Copy of My 1099-G Tax Statement?
A: You will find the 1099-G in Uplink on your Correspondence page. You may need Adobe Acrobat Reader software to open the 1099-G, and that can be downloaded for free at https://get.adobe.com/reader/. NOTE: if you were a phone filer, it will be mailed to you. No other 1099-Gs will be mailed.
Q4: What Do I Do If I Forgot My Uplink UserName or Password to login to get my 1099-G?
A: Navigate to the Uplink Claimant Self Service Logon page and click either the “Forgot Password?” or “Forgot UserName?” icons. You will need to have your SSN and date of birth to answer questions. If you enter the incorrect password too many times, your account will be revoked. The account will automatically reset in 24 hours and you will then need to follow the forgot password instructions.
Q5: How can I get an updated 1099-G showing the correct amount I was paid?
A: Your 1099-G is correct. It was completed using the information in our system showing how much you were paid in unemployment benefits. Please review your Uplink payments made in calendar year 2022.
Q6: Why does the 1099-G amount in box 1 not match the total paid to date in Uplink?
A: The “Paid to Date” amount on Uplink’s Claimant Homepage under Claims includes all payments through the present date on the claim listed. The 1099-G only includes payments made in 2022. Additionally, the “Paid to Date” does not include the additional FPUC payment (which was $300 in 2021) or the $100 MEUC payment if you received those payments. Both FPUC and MEUC are taxable and will be included on your 1099-G. You can find your calendar year payments by clicking on the claim and reviewing the payment details.
Q7: I received unemployment insurance, then it was determined I was overpaid. I paid some of the money back. Why does the 1099-G not show the money I paid back?
A: We are required to send the total amount of unemployment compensation paid to you to the IRS even if an overpayment was later established. We cannot reduce the amount of your 1099-G by any repayments you made. Thus, your 1099-G accurately reflects payments made to you. On your taxes, you are responsible for deducting any repayments you made towards the overpayment. We cannot provide advice on how to complete your tax return. Please contact the IRS by phone at (800) 829-1040 or refer to the IRS website at https://www.irs.gov for information on how to report this.
Q8: Where on my tax form can I enter the difference in what my 1099-G says and I what I actually paid so that I can account for repayments I made towards my overpayment?
A: We cannot provide advice on how to complete your tax return. Please contact the IRS by phone at (800) 829-1040 or refer to the IRS website at https://www.irs.gov for information on how to report this.
Q9: Do I deduct offsets taken from my unemployment insurance payments (e.g., DWD took $10 each week from my Weekly Benefit Amount to go towards my overpayment)?
A: Because the money that was offset was never paid to you, we do not report this money to the IRS. Said another way, offsets taken from your unemployment insurance payments have already been deducted from the amount of unemployment compensation we reported for you to the IRS and included on your Form 1099-G. Thus, your 1099-G accurately reflects payments made to you.
Q10: I received a 1099-G Tax Notice from DWD, but I did not file a claim for unemployment in Indiana, how do I report this?
A: If you did not receive UI benefits in 2022, but are receiving this 1099-G Tax Notice, please follow these steps:
- If you have not already reported this to DWD, please report the claim at https://www.in.gov/dwd/indiana-unemployment/fraud/
- If you have already reported this to the DWD; but did not complete the steps at the above link, including completing and returning State Form 57068, please do so immediately so that we can complete the identity theft investigation.
Q11: If I reported I was a victim of identity theft to the department, will I get a corrected 1099-G tax form?
A: Once DWD completes its identity theft investigation and is able to confirm ID theft, you will be provided a corrected 1099-G. Fraud investigations take time to complete. We will reach out if we have additional questions. For more information about identity theft and the 1099-G, please visit: https://www.irs.gov/identity-theft-fraud-scams/identity-theft-and-unemployment-benefits
Q12: What if I believe my locality is incorrect on the 1099-G?
A: DWD will not change the locality on the 1099-G. An incorrect locality will not impact federal tax filings with the IRS. For questions about how to file state taxes when the incorrect locality is listed on the 1099-G, please seek advice from a tax professional.
Q13: Why don’t I have a 1099-G in my Uplink correspondence?
A: A 1099-G will only be issued for the year in which you received benefit payments, not when the voucher was filed. If you did not receive benefit payments in 2021, you will not have a 1099-G for 2022.
Q14: Where should I go to ask questions about tax filing?
A: If you have questions about tax filing, please contact the IRS at www.irs.gov.
Free Income Tax Preparation through Indiana FreeFile
You may qualify for free income tax preparation and filing through Indiana FreeFile. Visit www.in.gov/dor/4741.htm for more information.