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Tax Information (Form 1099G)

The Form 1099G tax document reports the total taxable income we issue to you in a calendar year. EDD payments are reported to the Internal Revenue Service (IRS) and must be included on your federal tax return. You do not need to report EDD payments on your California state income tax return.

Total taxable unemployment compensation includes:

  • Unemployment benefits, including:
    • Federal Extensions (FED-ED)
    • Pandemic Additional Compensation (PAC), also known as Federal Pandemic Unemployment Compensation (FPUC)
    • Pandemic Emergency Unemployment Compensation (PEUC)
    • Lost Wages Assistance (LWA)
    • Mixed Earner Unemployment Compensation (MEUC)
  • Pandemic Unemployment Assistance (PUA) benefits
  • Disability Insurance (DI) benefits received as a substitute for unemployment benefits
  • Disaster Unemployment Assistance (DUA) benefits
  • Paid Family Leave (PFL) benefits

For additional information, visit IRS Taxable Unemployment Compensation. 

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

Report Fraud

We are committed to helping Californians who may have been victims of identity theft. If you receive a Form 1099G but did not file a claim for benefits, or if you think someone may have filed a claim using your name, address, or Social Security number, contact us.

Report fraud in Ask EDD, or call 1-866-401-2849. If we find you were a victim of fraud, we will remove the claim from your Social Security number and send you an updated 1099G.

Access Your Form 1099G

Form 1099G information is available through your UI Online account. If you received taxable unemployment compensation, including if you became disabled and began receiving disability benefits, your UI Online account will be updated with this information by January 31.

If you do not choose electronic delivery by December 27, we will mail you 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. Call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

Don’t Agree with the Amount on Your Form 1099G?

Your Form 1099G will show the total benefits paid to you and any federal taxes withheld or child support you owed. So, your 1099G may show more than the EDD payments you received for your claim.

You can confirm the amount on your Form 1099G by viewing your Payment History in UI Online. For detailed unemployment benefit payment information found in UI Online, refer to UI Online: How to Get Information About Your Benefit Payments.

If you don’t agree with the amount on your Form 1099G, you can call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays. You can also submit a question through the Form 1099G page in Ask EDD. Select Continue at the bottom of the page to submit a question.

Request a Copy of Your Form 1099G

Follow these steps:

  1. Log in to myEDD and select UI Online.
  2. Select Payments.
  3. Select Form 1099G.
  4. Select View next to the desired year. This link will only appear if you received benefits from the EDD for that year.
  5. Select Request Paper Copy to request an official paper copy of your Form 1099G.
  6. Confirm your address on the Form 1099G Address Confirmation screen.

Note: UI Online also gives you the option to print your Form 1099G information.

Call our automated Self-Service Line at 1-866-333-4606 and follow the instructions to get your Form 1099G information or to request that your Form 1099G be mailed to you. This option is available 24 hours a day, 7 days a week. Form 1099G tax information is available for up to five years.

To speak with a representative, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

State Disability Insurance

If you received unemployment benefits, became disabled, and began receiving Disability Insurance (DI) benefits, your UI Online account will be updated with Form 1099G information by January 31. Follow the Online or Phone instructions above to request a copy of your Form 1099G.

Paid Family Leave

If you have a Paid Family Leave (PFL) claim and are unable to access your information online, you can request a copy of your Form 1099G by calling our automated Self-Service Line at 1-866-333-4606. A copy of your Form 1099G will be mailed to you.

Are Disability Insurance Benefits Taxable?

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

If 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. You can access your Form 1099G information in your UI Online account. 

If you received unemployment benefits before filing a claim for DI benefits and did not receive a Form 1099G, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

If you have more questions, you can contact the IRS at 1-800-829-1040. TTY: 1-800-829-4059.

Are Paid Family Leave Benefits Taxable?

According to the IRS, 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. You do not need to report PFL benefits on your California state income tax return. 

For more information about PFL, visit Paid Family Leave or call 1-877-238-4373.

Repayments

The amount in the Benefits Repaid box of Table A or Table B of your Form 1099G is based on payments processed between January 1 and December 31 of the tax year.

Only cash repayments are reported on Form 1099G. Benefits taken from your claim to repay an overpayment are not cash repayments and are not included in this box. Penalties and other collection costs are not repayments of a benefit overpayment, and are not reported on Form 1099G.

If you repaid part or all of an overpayment, the IRS allows you to deduct the repaid amounts on your income tax return. For more information on deducting an overpayment on your tax return, review the IRS Instructions, or contact the IRS or a tax professional.

For more information, visit Benefit Overpayment Services.

If you still don’t agree with your Form 1099G repayment amount, go to Ask EDD and select Continue at the bottom of the page to submit a question.

Form 1099G Resources

The following links can be used by EDD partners, legislators, and organizations to help us share information. 

Information Sheet

See our Form 1099G Information Sheet (DE 8714Q) for additional details about Form 1099G.

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Report Fraud

If you receive a Form 1099G and you did not collect unemployment, then you may be a victim of fraud.

You can report fraud by visiting Ask EDD and selecting Report Fraud. Or call us at 1-866-401-2849.