Form 1099G: Taxable Unemployment Compensation FAQs
Form 1099G reports the total taxable income issued to you by the EDD in a calendar year. For complete information, visit Tax Information (Form 1099G).
Confirm the amount on your 1099G by viewing your Payment History in UI Online. For detailed unemployment payment information in UI Online, refer to UI Online: Access Tax Information/Form 1099G Using UI Online (YouTube).
If you can't access your information online, call our automated Self-Service Line at 1-866-333-4606 to get your Form 1099G information or to request that your 1099G be mailed to you. This option is available 24 hours a day, 7 days a week.
If you still 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.
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.
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.
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 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. 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 received a Form 1099G but you did not apply for benefits, and you think that someone else filed a claim under your name, address, or Social Security number, contact us to report fraud. Visit Ask EDD and select the Report Fraud category, or call 1-800-229-6297, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.
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. 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