Form 1099G FAQs

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

Total taxable Unemployment Insurance (UI) includes:

  • UI benefits.
  • Disability Insurance benefits received as a substitute for UI benefits.
  • Pandemic Unemployment Assistance benefits.
  • Disaster Unemployment Assistance benefits.
  • Paid Family Leave benefits.

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

For more information, review the following:

Due to the extremely high volume of unemployment claims filed, the IRS is allowing the EDD to process 1099G tax forms through February. You will receive a Form 1099G by mail or you can access your Form 1099G information in your UI OnlineSM account. If you see a $0 amount on your 2020 form, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

According to the IRS, Disability Insurance (DI) benefits that are considered a substitute for Unemployment Insurance (UI) benefits are taxable. If you do not work because of a disability and receive DI benefits, those benefits are not reportable for tax purposes. However, if you are first receiving UI benefits, become ill or injured and begin receiving DI benefits, the DI benefits are considered to be a substitute for UI benefits. As a result, the DI benefits are reported to the IRS for tax purposes up to your UI maximum benefit amount. Federal Tax Regulation Section 1.85-1 states that DI benefits are considered to be in the nature of UI benefits when paid to an unemployed taxpayer who is ineligible for UI benefits solely because of a disability.

According to the IRS, Paid Family Leave (PFL) benefits are considered a type of unemployment compensation and are reportable for tax purposes. Your PFL benefits are taxable and reportable on your federal return only. For further information about PFL, visit State Disability Insurance or call 1-877-238-4373.

Yes. However, if you move, you must be sure we receive your new address by December 15. Due to the extremely high volume of unemployment claims filed, the IRS is allowing the EDD to process 1099G tax forms through February. You will receive a Form 1099G by mail or you can access your Form 1099G information in your UI OnlineSM account. If you see a $0 amount on your 2020 form, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

You can update your residence and mailing addresses using SDI Online for both Disability Insurance and Paid Family Leave claims if you have an existing online account.

If you did not report your new address by December 15 and you did not receive your Form 1099G by the end of February, contact the EDD and follow the instructions to request a duplicate Form 1099G using the Interactive Voice Response (IVR) 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.

If you received Unemployment Insurance benefits, became disabled, and began receiving Disability Insurance benefits, your UI OnlineSM account will be updated with this information. Due to the extremely high volume of unemployment claims filed, the IRS is allowing the EDD to process 1099G tax forms through February. If you see a $0 amount on your 2020 form, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

Visit Tax Information to learn how to request a copy of your Form 1099G.

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

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

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.

If you received Unemployment Insurance benefits, became disabled, and began receiving Disability Insurance (DI) benefits, you can confirm the amount listed on your Form 1099G by accessing your UI Online account. If you still don’t agree with the amount, call the EDD at 1-866-401-2849 to speak to a representative.

If you have a Paid Family Leave (PFL) claim, call the EDD at 1-866-401-2849 regarding your Form 1099G.

If your question about the amount listed on your Form 1099G cannot be answered during the call, your question will be researched and a written response mailed to you. Make sure that you provide your current address and telephone number to the EDD representative.

For further DI or PFL questions call:

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