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Claimant Tax Form Information (1099-G)

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 2021 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?

In some cases, specifically where fraud occurred in the PUA program, there was no way to remove 100% of the fraudulent claims prior to the 1099-G distribution. If fraud was already reported on the claim, the claim was stopped and a fraud note was places on the claim; however, when the program ran the 1099-G process, there was no automated way to remove claims with a fraud note. If you have not reported a fraudulent claim prior to receiving the 1099-G, or as a precaution, would like to submit a fraud report because you received a 1099-G for benefits you did not receive, click the link below and complete the form.

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. Due to recent delays in postal service delivery, 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 2021. However, some claimants may receive multiple documents if they were reissued Lost Wages Assistance (LWA) program payments or filed in both regular UI and Pandemic Unemployment Assistance (PUA) in 2021. 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
    • PEUC - Pandemic Emergency Unemployment Compensation
    • EB - Extended Benefits
    • High EB - High Extended Benefits
    • FPUC - Federal Pandemic Unemployment Compensation
  • Program Code 002
    • PUA - Pandemic Unemployment Assistance
  • Program Code 003
    • LWA - Lost Wages Assistance ($300 payment for up to 6 weeks)
      • The Lost Wages Assistance (LWA) program was a supplemental program in 2020 that paid out $300 per week for up to six weeks (for the benefit weeks ending August 1 – September 5). 

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 2021. 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 recieve 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, 2022. The USPS will not forward 1099-G tax forms unless it has a change of address on file.

  • PUA Claimants: If you filed for benefits in PUA, your 1099-G has been mailed to you. The Department is also currently working to upload 1099-G forms for PUA claimants to the PUA online portal. We will notify you as soon as PUA 1099-G forms are available online..
  •  If you filed in the regular unemployment insurance system, we are unable to upload your 1099-G to your online claimant portal due to system limitations.

Overpayments

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..