FAQ – Form 1099G: Report of Taxable Unemployment Compensation Payments
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.
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. After January 31, you may contact an EDD representative at 1-866-401-2849 during the hours of 8 a.m. to 12 noon, Monday – Friday (PT) to request a duplicate Form 1099G.
You can request a copy of your Form 1099G by calling the EDD’s Interactive Voice Response (IVR) system at 1-866-401-2849 and following the instructions. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you within five business days.
Due to confidentiality, at this time, the Form 1099G information can only be provided via mail or telephone.
Call the EDD’s Interactive Voice Response (IVR) system at 1-866-401-2849 during the hours of 8 a.m. to 12 noon, Monday – Friday (PT) to speak with an EDD representative. 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. A copy of your Form 1099G will be mailed to you within five business days. A request for copies 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.
The Form 1099G is mailed during the last week of January to all claimants who received taxable unemployment compensation benefits during the previous calendar year. The post office will return a Form 1099G as undeliverable if a claimant has moved and not reported their new address to the EDD and their local post office. If you would like a copy of your Form 1099G, please contact the EDD’s Interactive Voice Response (IVR) system at 1-866-401-2849 and follow the instructions. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you within five business days.
Call the EDD’s Interactive Voice Response (IVR) system at 1-866-401-2849 and follow the instructions. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you within five business days. Be sure to provide your new address, including the county if out of state.
Contact an EDD representative at 1-866-401-2849 during the hours of 8 a.m. to 12 noon, Monday – Friday (PT). 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.
- For tax year 2009, the first $2,400 in unemployment benefits was not taxable by the federal government. Does this rule apply for the 2014 tax year?
No. The American Recovery and Reinvestment Act (ARRA) states that the first $2,400 of unemployment benefits an individual receives in 2009 will not be taxed by the federal government. This provision only applies to unemployment benefits received in 2009. It does not apply to unemployment benefits received in 2014. Additional information is available on the IRS website to assist you in completing your federal tax return. If you are filing your 2009 taxes, please note that the 2009 Form 1099G will report the total unemployment benefits you were paid in 2009, including the first $2,400.
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 2014 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).
- What if I can’t call during normal customer service center hours? (8 a.m. - 12 noon, Monday – Friday, PT)
General information is available 24 hours a day, 7 days a week on the EDD’s Interactive Voice Response (IVR) system. By calling 1-866-401-2849 and following the instructions, you may request the following:
- Form 1099G for 2014 tax year.
- A listing of benefit payments issued in the calendar year.
Or you may fax or mail questions to:
Integrity and Accounting Division, MIC 16A
P.O. Box 2408
Rancho Cordova, CA 95741-2408