|
THE uc-1099G TAX FORM EXPLAINED
Esta página
en español
UC-1099G Tax Form
Resources
-
For tax year 2022, claimants will be mailed
their UC-1099G form by January 31, 2023. The
UC-1099G form for tax year 2022 will also be
available by logging into your
ReEmployCT
account and
selecting Inquire, View Correspondence.
-
For tax year 2021 and prior, click here to
submit a UC-1099G form
reissue request.
IMPORTANT:
ReEmployCT
must reflect your current mailing address prior
to submitting the UC-1099G reissue form. Call
the Consumer Contact Center at 800-956-3294 if
you require assistance with updating your
mailing address in ReEmployCT.
UC-1099G Tax Forms
The Connecticut Department of Labor (CTDOL)
mails tax forms to your address of record in early 2023. These
are the UC-1099G forms and they reflect:
- Any unemployment benefits you
collected (box 2)
- Any unemployment benefits you
repaid in calendar year 2021 (box 3)
If you received a UC-1099G form and you did not file for or
collect unemployment benefits, please report
this to us immediately.
This may mean you are a victim of identity theft. We will
investigate your claim and if we find you are a victim of
identity theft, we will reissue the UC-1099G as soon as
possible. The IRS has issued guidance
for these taxpayers.
Taxpayers who receive an incorrect Form 1099-G should
contact the issuing state agency to request a revised form.
If they’re unable to get a timely, corrected form from
states, they should still file an accurate tax return,
reporting only the income they received. They should save
whatever documentation they have regarding their attempts to
receive a corrected form from their state agency.
If you received
a UC-1099G that does not reflect a repaid overpayment, please
read our
FAQ.
WHICH FORM
WILL I GET?
Regular state unemployment benefits (UI), Pandemic Emergency
Unemployment Compensation (PEUC), and Extended Benefits (EB)
are all issued a UC-1099G.
Pandemic Unemployment Assistance (PUA) benefits are
reflected on a different form, the UC-PUA-1099G.
If you collected UI/PEUC/EB and PUA, you must file your
taxes using both forms.
For tax year 2022, claimants will be
mailed their UC-1099G and/or UC-PUA-1099G form by January
31, 2023. The UC-1099G and UC-PUA-1099G forms for tax year
2022 will also be available by logging into your
ReEmployCT
account and selecting
Inquire, View Correspondence.
For tax year 2021 and prior, Click here
to
submit a UC-1099G/UC-PUA-1099G
form reissue request. IMPORTANT:
ReEmployCT
must reflect your current mailing address prior to
submitting the UC-1099G reissue form. Contact the Consumer
Contact Center at 800-956-3294 if you require assistance in
updating your mailing address.
SECURITY MATTERS
-
If you are using a public computer, remember to logout of your account once you have finished. Use the “log out” button right above your account information. It isn’t enough to just “x” out of the screen, you have to close your account to ensure it is protected.
-
Remember to take any notes or copies you may have made.
-
Change your password frequently to ensure your account
is secure.
-
For other account security information, visit our fraud
prevention page
here.
FREQUENTLY ASKED QUESTIONS ABOUT THE UC-1099G TAX
FORM
-
Why do I need Form UC-1099G/UC-PUA-1099G for 2022?
Unemployment benefits are taxable income. These forms
reflect the amount that you were paid in unemployment
benefits; the amount that you repaid in unemployment
benefits (in the case of an overpayment); and any taxes that
were withheld. If these situations apply to you, you will be
issued a 2022 UC-1099G that will display the following
information:
Box 2 – the amount paid in unemployment benefits, including
any taxes that you had withheld.
Box 3 – the amount that was repaid for all or part of an
outstanding overpayment, including payments made by check or
credit card; offsets from your unemployment benefits; wage
garnishments; and state or federal tax refunds that were
intercepted.
-
I repaid an overpayment in 2022 and it isn’t showing here.
If you have a UC-1099G that does not reflect
a repayment you made in 2022, CTDOL urges you to follow IRS
guidance:
If you received an overpayment of unemployment compensation
in 2022 and you repaid any of it in 2022, subtract the amount
you repaid from the total amount you received.
Under this guidance, filers should subtract the amount they
repaid to CTDOL from the amount in UC-1099G box 2 and report the
difference. For questions
on how to report, please consult your tax professional.
It is critical that you maintain your records in case of
an audit.
-
I received 2 different 1099G forms from the Department of Labor. Do I need both for filing my taxes?
Regular state unemployment benefits (UI), Pandemic Emergency
Unemployment Compensation (PEUC), and Extended Benefits (EB)
are all issued a UC-1099G.
Pandemic Unemployment Assistance (PUA) benefits are all
issued on a UC-PUA-1099G.
If you collected PUA and another benefit, you will receive
the UC-PUA-1099G and the UC-1099G.
You must use both forms when filing your 2022 taxes.
-
Are Federal Pandemic Unemployment Compensation (FPUC) or Lost Wages Assistance (LWA) figures included in the
UC-1099G forms?
Yes. Any FPUC or LWA you
received while collecting UI, PEUC, or EB will be included
in the figures on form UC-1099G. Any FPUC or LWA you
received while collecting PUA will be included in the
figures on form UC-PUA-1099G.
Is the UC-1099G form a bill that I need to repay?
No, UC-1099G and UC-PUA-1099G
forms are not bills that need to be repaid. Unemployment
benefits are taxable income. The UC-1099G and UC-PUA-1099G
forms are what you use to report that income when filing
your federal and state income taxes.
Why do I need UC-1099G information
for 2022 when my company’s holiday shutdown was in 2021?
Unemployment benefits are reported
to the IRS via UC-1099G when they were paid to you.
Therefore, if the shutdown was at the end of 2021 and
benefits were paid in January 2022, those earnings are
reported with your UC-1099G information for 2022.
I see a figure reported in #3 “AMOUNT REPAID” of my UC-1099G information. What does it mean?
The figure reported in #3 “AMOUNT
REPAID” reflects repayment(s) you made in 2022 for a past
unemployment benefits overpayment, including cash or credit
card repayments, offsets to your unemployment benefits,
garnishments, and intercepts from income tax refunds. Please
consult the IRS or a tax expert to determine if you can
claim an unemployment repayment for 2022.
I don’t agree with the amounts reported in my UC-1099G/UC-PUA-1099G information. What can I do?
Please note
that #2 “TOTAL UNEMPLOYMENT COMPENSATION PAYMENTS” includes
all payments made to you in 2022 and any federal and state
taxes withheld and any child support deductions. That could
explain the difference between your gross payments (your
total benefits) and your net payments (the amount you
received weekly). Total unemployment compensation will not
match the total of your weekly payments if voluntary or
involuntary deductions were made. You can verify the amounts
on your UC-1099G and UC-PUA-1099G by logging into your ReEmployCT
account to
view your payment history. They will reflect your payments
and any deductions you made before receiving unemployment
compensation.
My UC-1099G information for 2022 shows that either no taxes were taken out or too little taxes were taken out. Is there anything that can be done to correct this issue?
If you
elected to have taxes withheld from your unemployment
benefits when you filed your initial claim, tax amounts were
withheld at a flat percentage from payments made to you in
2022. If you did not elect to have taxes withheld from your
unemployment benefits when you filed your initial claim, no
tax amounts were withheld. If you are currently filing for
unemployment benefits or file a claim in the future, you can
update your withholding status by logging into your
ReEmployCT
account and selecting Benefit Maintenance, Update Claimant
Profile, Payment Options.
Does the Department of Labor report the UC-1099G information to the IRS and DRS?
Yes, the Department of Labor
is required to send this information to the IRS and DRS and
does so electronically. It is up to you, the tax filer, to
include your individual UC-1099G and UC-PUA-1099G
information when you file your tax return.
If you have a UC-1099G question that wasn’t answered
above, call the
CT DOL
Consumer Contact Center:
|
