Tax Information (Form 1099G)
Form 1099G reports the total taxable income we issue you in a calendar year, and 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 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)
- Mixed Earner Unemployment Compensation (MEUC)
- Lost Wages Assistance (LWA)
- 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. PAC payments are taxable income and are treated differently than Economic Impact (Stimulus) Payments by the IRS. PAC must be included in gross income.
Note: Benefits are taxed based on the date the payment was issued.
We are committed to assisting Californians who may have been victims of identity theft. If you receive a Form 1099G, but you did not file a claim for benefits or think that someone else filed a claim using your name, address, or Social Security number, contact us to report fraud.
Report 1099G 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.
Receive Form 1099G
You can access your Form 1099G information in your UI OnlineSM 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.
We will mail you a paper Form 1099G if you do not choose electronic delivery by December 27.
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 see a $0 amount on your form, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.
Request a Copy of Your Form 1099G
Follow these steps:
- Log in to Benefit Programs Online and select UI Online.
- Select Payments.
- Select Form 1099G.
- Select View next to the desired year. This link will only appear if you received benefits from the EDD for that year.
- Select Print to print your Form 1099G information.
- Select Request Duplicate to request an official paper copy.
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 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.
Form 1099G Resources
These links can be used by EDD partners, legislators, and organizations to help us share information. Use the bitlinks where needed on social media.
- UI Online: Access Tax Information/Form 1099G Using UI Online (YouTube) (bit.ly/3aRiYTT)
- Help Fight Fraud (bit.ly/2ZiyQK1)
- Form 1099G FAQs (bit.ly/2Nb5ytQ)
- Form 1099G Certain Government Payments (Sample) (PDF) (bit.ly/3rEHvlY)
- State Disability Insurance 1099G FAQs (bit.ly/36YF3P9)
- Internal Revenue Service (IRS)
- Review IRS tax guidance on benefit identity theft
- Form 1099G – Information Sheet (PDF) (bit.ly/3rKTgan)
- Form 1099G – Information Sheet – Armenian (PDF)
- Form 1099G – Information Sheet – Traditional Chinese (PDF)
- Form 1099G – Information Sheet – Korean (PDF)
- Form 1099G – Information Sheet – Simplified Chinese (PDF)
- Form 1099G – Information Sheet – Tagalog (PDF)
- Form 1099G – Information Sheet – Vietnamese (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Armenian (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Traditional Chinese (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Korean (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Simplified Chinese (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Tagalog (PDF)
- Unemployment Fraud: What to do if you receive a Form 1099G – Vietnamese (PDF)