Anyone who received unemployment benefits in a given calendar year will receive a Form 1099-G in January of the following year. If an individual had a state or local income tax refund in the previous tax year, they will also receive a Form 1099-G.
Where employees need to be vigilant is in cases where they did not receive unemployment benefits but do receive a Form 1099-G showing unemployment payments in Box 1. Most state workforce agencies will suppress a Form 1099-G for unemployment when they have been alerted of a potential identity theft case.
| Situation | 1099-G NOT Issued | 1099-G Issued |
| Identity theft victim - Payments received were returned to state | X | |
| Identity theft victim - No payments made by state | X | |
| Identity theft victim - Claim opened and paid but victim did not get the money and can’t return the funds | X |