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Employment Development Department
Employment Development Department

FAQ – Form 1099G: Report of Taxable Unemployment Compensation Payments

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The Form 1099G reports the total taxable unemployment compensation issued to you from the State of California Employment Development Department (EDD) for a calendar year. Total taxable unemployment insurance includes:

Unemployment Insurance (UI) benefits – shown as UI.

Disability Insurance (DI) benefits received as a substitute for UI benefits – shown as DI.

Disaster Unemployment Assistance benefits – shown as DUA.

Paid Family Leave benefits – shown as PFL.

Your benefits are taxable and reportable on your federal return only, but you do not need to attach a copy of the Form 1099G to your federal income tax return.

Benefits are reported based on the issue date of the payment, not the week ending date(s) that was paid.

This information is reported to the IRS. If you are required to file a federal tax return you should report the amount in Box 1 of Table A and/or Table B of the Form 1099G as income and the amount listed in Box 4 of Table A as federal income taxes withheld.

Sample Form 1099G

The EDD mails the annual Form 1099G during the last week of January. Claimants should receive their forms no later than January 31. If you move, be sure we receive your new address by December 15. If you moved and did not report your new address by December 15, your 1099G will be returned to our office.

The fastest way to view, print, or request an official copy of your Form 1099G information for up to the past five years, is to access your UI OnlineSM account. This option is available 24 hours a day, 7 days a week.

You may also call the EDD’s Integrity and Accounting Division’s Interactive Voice Response (IVR) system at 1-866-401-2849 and follow the instructions. EDD representatives are available Monday through Friday, between 8 a.m. to 12 noon (Pacific Time), except on California state holidays. After hours, you may request this information by leaving a voice mail message.

A copy of your Form 1099G will be mailed to you within five business days.

Yes.  You can view, print, or request an official copy of your Form 1099G information for up to the past five years by accessing your UI OnlineSM account. To view our helpful video tutorial or to learn more, visit www.edd.ca.gov/UI_Online.

The fastest way to view, print, or request an official copy of your Form 1099G information for up to the past five years, is to access your UI OnlineSM account. This option is available 24 hours a day, 7 days a week

You may also call the EDD’s Integrity and Accounting Division’s Interactive Voice Response (IVR) system at 1-866-401-2849 and follow the instructions. EDD representatives are available Monday through Friday, between 8 a.m. to 12 noon (Pacific Time), except on California state holidays.  We can provide the information over the telephone for the last five years. However, we can only provide information to the verified recipient of the benefits. After hours, you may request this information by leaving a voice mail message.

A copy of your Form 1099G will be mailed to you within five business days.

Note: A request for copies by phone of Form 1099Gs beyond the past three years will require additional processing time. Please note that a request for copies of Form 1099Gs beyond the past five years may not be available.

You may access your UI OnlineSM account to view all payments made for the tax year in question or Contact an EDD representative at 1-866-401-2849 during the hours of 8 a.m. to 12 noon, Monday – Friday (Pacific Time), except on California state holidays.

If your question cannot be resolved at the time of the telephone contact, your question will be researched and a response mailed to you. You should receive the written reply within 15 business days. Make sure that you provide your current address and telephone number to the EDD representative.

Yes, you may inquire about your Form 1099G by faxing your signed request to 916-464-2575. However, due to confidentiality, the information cannot be faxed back to you. It will only be returned to you by U.S. mail. A copy of your Form 1099G will be mailed to you within five business days.

You may also mail your request to:

Unemployment Insurance
Integrity and Accounting Division, MIC 16A
P.O. Box 2408
Rancho Cordova, CA 95741-2408

Please allow extra time if submitting your request by mail.

Refer to the instructions on Federal Form 1040. In addition, IRS Publication 525 provides instruction on how to report the repayments of unemployment compensation benefit overpayments. For questions about potential tax liability or how to report tax information, please contact an IRS representative at 1-800-829-1040.

According to the IRS, DI benefits that are considered a substitute for Unemployment Insurance (UI) are taxable. Federal Tax Regulation Section 1.85-1 states that DI benefits are considered to be in the nature of unemployment compensation when paid to an unemployed taxpayer who is ineligible for unemployment compensation solely because of the disability.

If you leave work because of a disability and receive disability benefits, those benefits are not taxable. However, if you are receiving unemployment benefits, become disabled, and begin receiving disability benefits; those DI benefits are considered a substitute for UI and are taxable up to your UI maximum benefit amount.

According to the IRS, Paid Family Leave (PFL) benefits are considered a type of unemployment compensation and are taxable. If you have questions regarding the PFL program, please call 1-877-238-4373, or visit the Paid Family Leave page.

The amount(s) reported in the box labeled 2015 Benefits Repaid of Table A and/or Table B is based on payments received and processed between January 1 through December 31 of the tax year. Also, only cash repayments are reported on Form 1099G. Benefits taken from your claim(s) to repay an overpayment are not cash repayments and are not included in this box.

The repayment of penalties (cash applied to penalties before basic overpayment) and other costs are not considered to be the repayment of benefit overpayments. Therefore, these repayments are not reported on Form 1099G. In addition, the repaid amount reported on the Form 1099G is not subtracted from the amount reported in box 1 of Table A and/or Table B. For further information, please contact an EDD representative at 1-866-401-2849 during the hours of 8 a.m. to 12 noon, Monday – Friday (PT).