Who will receive a Form 1099-G?

Anyone who filed a valid claim for unemployment benefits in the current 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 the case where they did not file for unemployment and they 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