Form 1099G: Taxable Unemployment Compensation FAQs
Form 1099G is a document that reports the total taxable income issued to you by the EDD in a calendar year. For complete information, visit Tax Information (Form 1099G).
Your Form 1099G will show the total benefits paid to you and any federal taxes withheld or child support you owed. The form may show more than the payments you received on your claim.
You can confirm the amount on your Form 1099G by viewing your Payment History in UI Online. The system will display your tax information for the past five years. To learn more about viewing your tax information in UI Online, see UI Online: Access Tax Information/Form 1099G Using UI Online (YouTube).
If you don’t agree with the amount on your 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 your question cannot be answered when you call, we will mail you a response.
You can also submit a question through the Form 1099G page in Ask EDD.
In most cases, 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 tax return only. You can access your Form 1099G information in your UI Online account.
According to the Internal Revenue Service (IRS), PFL benefits are considered a type of unemployment compensation and are taxable. Your PFL benefits are taxable and reportable on your federal tax return only.
The amount in the Benefits Repaid box of Table A or Table B 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 Internal Revenue Service allows you to deduct the repaid amounts on your federal income tax return. For more information on deducting an overpayment on your federal tax return, review the IRS Instructions or contact the IRS or a tax professional.
For more information, visit Benefit Overpayment Services. To speak with a representative, call 1-866-401-2849, Monday through Friday, between 8 a.m. and 5 p.m. (Pacific time), except on state holidays.
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.
For more information, review the IRS tax guidance on benefit identity theft.
If you receive mail from the EDD that doesn’t belong to you, write "Return to Sender" on the envelope and send it to the following address:
Employment Development Department
PO Box 826880, MIC 43
Sacramento, CA 94280-0225