What is a 1099-G?
The 1099-G is a tax form for certain government payments. Every January, the Vermont Department of Labor sends 1099-G forms to individuals who received unemployment insurance benefits during the prior calendar year. Vermonters who received unemployment benefits in 2024 will need the information on the 1099-G to complete their annual income tax filing. Claimant tax information cannot be shared over the phone and claimants are unable to access this information by calling the UI Claimant Assistance Center.
If you received a 1099-G for year 2024 and you did not file or receive benefits in 2024, please use the following link to report to the fraud unit and a member of our fraud team will reach out to you and investigate the fraudulent claim.
Report 1099-G Due to Fraud: https://labor.vermont.gov/unemployment-insurance/claimant-tax-form-information/request-1099-g-tax-documents
Tax documents will be mailed to claimants filing with the Vermont Department of Labor at the end of January. The Department will notify claimants once mailing has been completed. Please allow 5-7 days for arrival from the date 1099-Gs are sent. 1099-G documents from different benefit programs may be mailed separately and arrive on different days.
If claimants have not received 1099-G forms within a week from mailing, this is likely due to the claimant not updating their address with the Department. Claimants should submit a Change of Address request and select the option to reissue their 1099-G with the Department.
Information provided on 1099-G forms is based on the records of the Unemployment Insurance Division of the Vermont Department of Labor. If claimants believe their 1099-G to be incorrect (i.e., Name and SSN do not match, or an incorrect benefit amount, etc.) they may complete the Department’s online form to request a Corrected 1099-G.
‘VOID’ is used by the Department when a mistake was identified on the claimant’s 1099-G and a copy has not yet been sent to the IRS. ‘CORRECTED’ means a correction was made to the original 1099-G.
Benefit amounts listed on the 1099-G are based on the total payments issued in 2024. View an example of how UI compensation is calculated.
- Unemployment Insurance is taxable, and while some claimants elected to have taxes deducted from weekly benefits payments, the amount shown on the 1099-G will be the pre-tax amount.
1099-G forms will be sent via United States Postal Service. 1099-G forms cannot be sent by email, fax or any other electronic method. 1099-G forms are mailed to the address on record as of January 1, 2025. The USPS will not forward 1099-G tax forms unless it has a change of address on file.
A 1099-G does not get corrected when the claimant was put in overpayment and repaid the money in the same tax year. The IRS has instructions on how this is addressed on the tax filing..