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THE 1099G TAX FORM, EXPLAINED

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1099G Tax Form Resources


1099G Tax Forms
The Connecticut Department of Labor (CTDOL) mails tax forms to your address of record in early 2022. 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 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 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 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.

These forms are also available online from your account page.

  • 1099G forms for calendar years 2017-2021 (UI, PEUC, and EB) are here.

    • If you’ve already used our online account system to file your weekly claim or manage your benefits, use the same user ID and password.

    • If you don’t have a user ID and password, you can create one here.

  • Online UC-PUA-1099G forms can be accessed by logging into your ReEmployCT account here and selecting Inquire, View Correspondence.


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 1099G

  1. Why do I need Form UC-1099G/UC-PUA-1099G for 2021?
    These forms reflect what you were paid in unemployment benefits; what you repaid in unemployment benefits (in the case of an overpayment); and any taxes that were withheld. Unemployment income is considered a wage, so it is taxable. UC-1099G information is needed by anyone who in 2021:
  • was paid unemployment benefits—this is reflected in box 2,

  • repaid all or part of an outstanding overpayment—reflected in box 3, or

  • had unemployment benefits offset to repay an overpayment, or

  • had income tax refunds intercepted to repay an unemployment overpayment,

  1. My 1099G is wrong. I repaid an overpayment and it isn’t showing here.

    Some claimants will be notified that they have an overpayment that must be repaid. There are many reasons for overpayments, for example, if you filed for unemployment insurance and received benefits, but then your employer paid you back wages after receiving Paycheck Protection Program funding.

    If you repaid the overpayment and have notification that the CTDOL has your repayment, but the amount is showing in box 2 as ‘benefits paid’ and not in box 3 as ‘amount repaid’, it could be that your repayment was not applied to your account until 2022. CTDOL is urging claimants to follow IRS guidance “Repayment of unemployment compensation pg. 27”: If you received an overpayment of unemployment compensation in 2021 and you repaid any of it in 2021, subtract the amount you repaid from the total amount you received.

    Here’s why this can happen:

    CTDOL is required to put repayments we receive in a holding account until they are applied to the correct account. Applying the repayment to the correct account can take time depending upon the information that accompanies the repayment and the volume of overpayments we are processing.

    The pandemic has caused a high volume of overpayments in Connecticut and around the country. If you have a 1099G that does not reflect a repayment you made in 2021, CTDOL urges you to follow IRS guidance:

If you received an overpayment of unemployment compensation in 2021 and you repaid any of it in 2021, subtract the amount you repaid from the total amount you received.

Under this guidance, filers should subtract the amount they repaid CTDOL from the amount in 1099G box 2 and that is the income they should report.

Example:

You receive a 1099G that has $1000 in box 2, meaning CTDOL paid you $1000 in benefits in 2021.

You repaid these benefits however, because there was an overpayment, and you have notification from CTDOL that we received your repayment of $1000.

Your 1099G does not reflect that the repayment was applied in 2021.

Subtract the $1000 you repaid to us from box 2 ($1000). You will then report $0 to the IRS as unemployment income.

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 reflected on a different form, the UC-PUA-1099G.

    If you collected PUA and another benefit, you will receive two 1009G forms, one is the UC-PUA-1099G and the other is the UC-1099G.

    You must use both forms for filing your 2021 taxes.

  2. Are Federal Pandemic Unemployment Compensation (FPUC) or Lost Wages Assistance (LWA) figures included in the 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 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. They reflect income that you earned that is taxable. Unemployment benefits are taxable wages. The 1099 forms are how you report these wages to the IRS and Connecticut Department of Revenue Services.

  4. Why do I need UC-1099G information for 2021 when my company’s holiday shutdown was in 2019 and my employer submitted our unemployment claim in 2020?
    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 2020 and benefits were paid in January 2021, those earnings are reported with your UC-1099G information for 2021.

  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 2021 for a past unemployment compensation 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 2021. 

  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 2021 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 by logging in to your CTDOL Tax And Benefits account and the amounts on your 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 2021 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 2021. 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 may request that your withholding status be changed here.

  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 information when you file your tax return.

  9. I am having trouble accessing my DOL account to get my UC-1099G information. What am I doing wrong?
    If you have not accessed your CTDOL Tax and Benefits account in a year or more, your account has been deactivated and you will have to create a new one. If you have accessed your account within one year and are still having access problems, please call the Consumer Contact Center.

If you forgot your ReEmployCT password, click “Forgot or Reset User Password”. If you forgot your User ID, access http://www.ctdol.state.ct.us/PUA/PUA-Help.htm, click “I Forgot My ReEmployCT (PUA) User ID”, and fill out the online form.
 


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