Connecticut Department of Labor
  Home About Us FAQ News and Notices Contact Us
Unemployment Benefits On-Line Job Seekers Employers Labor Market Information Directions/Office Information

 

THE 1099G TAX FORM, EXPLAINED

Esta página en español 

 

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.

1099G Tax Forms

The Connecticut Department of Labor (CTDOL) mails tax forms to your address of record in early 2023. These are the 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 UC1099G 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

 

  1. 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.


  1. My 1099G is wrong. I repaid an overpayment 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.

  1. I received 2 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.

  2. 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.

  3. 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.
     

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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.


200 Folly Brook Boulevard, Wethersfield, CT 06109 / Phone: 860-263-6000

Home | CT.gov Home | Send Feedback
State of Connecticut Disclaimer and Privacy Policy. Copyright 2002 - present year