What is a 1099-G?
The 1099-G is a tax form for Certain Government Payments. Every January, we send a 1099-G form to people who received unemployment benefits during the prior calendar year. If you received unemployment benefits during 2021, you’ll need the information to file your taxes. Claimant tax information cannot be shared over the phone and claimants are not able to access this information by calling the UI Claimant Assistance Center.
Will I receive multiple 1099-G forms?
Claimants will likely receive multiple 1099-G forms for 2021. This is due to receiving benefits from multiple programs. Those programs that claimants would receive a 1099-G form form include:
- UI - Regular Unemployment Insurance benefits
- PEUC - Pandemic Emergency Unemployment Compensation
- EB - Extended Benefits
- High EB - High Extended Benefits
- FPUC - Federal Pandemic Unemployment Compensation
- PUA - Pandemic Unemployment Assistance
- LWA - Lost Wage Assistance ($300 payment for up to 6 weeks)
How was the benefit amount listed on my 1099-G form calculated?
Benefit amoounts listed on the 1099-G tax for are based on the payment records maintained by Department’s benefit system, which calculates all benefits a claimant was issued in 2021. Please note that all amounts are pre-tax. View an example of how UI compensation is calculated
How will I recieve my 1099-G form(s)?
You’ll receive your 1099-G via USPS mail.
- Mail: We mail the 1099-G to the address we have on record as of mid-January, when the forms are printed. The U.S. Postal Service will not forward the 1099-G unless they have 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. All requests must include the claimant's full name and the last 4 of the social security number.
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 during the month of January. Further updates will be provided as they become available. Instructions for next steps can be found here.
What if I believe the information on my form is incorrect?
Information provided on your 1099-G form is based on the records of the Unemployment Insurance Division of the Vermont Department of Labor. If you believe your form to be incorrect, please contact us. Instructions for next steps can be found here.
What if I received a 1099 but never filed for benefits?
In 2020 and 2021, a large-scale internation and coordinated fraud effort used previously stolen personal information to fraudulently claim unemployment benefits in states across the country. If you believe you’re a fraud victim, or if you’ve already reported fraud to us but received a 1099-G for fraudulently paid benefits, please see review the Department's fraud page: https://labor.vermont.gov/unemployment-insurance/fraud. If you have not yet reported this possible fraud, please do so.