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 2023 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.
What if I received a 1099 but never filed for benefits?
If you received a 1099-G for year 2023 and you did not file or receive benefits in 2023, 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
What if I don’t receive my 1099-G by mid-February?
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.
What if I believe the information on my form is incorrect?
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.
My 1099-G has a box checked for 'VOID' or 'CORRECTED'
‘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.
Will I receive multiple 1099-G forms?
Most claimants will receive one 1099-G document for 2023. However, some claimants may receive multiple documents if they were issued PUA program payments or filed in both regular UI and Pandemic Unemployment Assistance (PUA) in 2023. To identify which program your 1099-G is for, look for the program code printed in the “Account Number” box in the bottom left corner of your 1099-G.
Those programs for which claimants would receive a 1099-G include:
- Program Code 001
- UI - Regular Unemployment Insurance benefits
- Program Code 002
- PUA - Pandemic Unemployment Assistance
How was the benefit amount listed on my 1099-G form calculated?
Benefit amounts listed on the 1099-G are based on the total payments issued in 2023. 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.
How will I receive my 1099-G form(s)?
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, 2024. 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..