The Statement for Recipients of Certain Government Payments (1099-G) tax forms are now available for New Yorkers who received unemployment benefits in calendar year 2020. This tax form provides the total amount of money you were paid in benefits from NYS DOL in 2020, as well as any adjustments or tax withholding made to your benefits. Benefits paid to you are considered taxable income. You must include this form with your tax filing for the 2020 calendar year.
The 1099-G tax form includes the amount of benefits paid to you for any the following programs: Unemployment Insurance (UI), Pandemic Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), Extended Benefits (EB), Federal Pandemic Unemployment Compensation (FPUC), and Lost Wages Assistance (LWA).
How to get your 1099-G tax form
You may choose one of the two methods below to get your 1099-G tax form:
The 1099-G form for calendar year 2020 will be available in your online account at labor.ny.gov/signin to download and print by the end of January 2021.
To access this form, please follow these instructions: How to Get Your 1099-G online.
If you do not have an online account with NYSDOL, you may call:
This is an automated phone line that allows you to request your 1099-G via U.S. Mail. The form will be mailed to the address we have on file for you.
Frequently Asked Questions
Q: Is the 1099-G a bill?
No, it is not a bill. It is a tax form showing how much you were paid in benefits from NYSDOL in a specific calendar year.
Q: What do I do with the 1099-G tax form?
You must include the form with your tax return and include the benefits you were paid in your earnings for the applicable calendar year. If you use a tax preparer or you e-file, be sure to include the 1099-G form with your other tax information for the calendar year. Consult with your tax preparer or the NYS Department of Tax and Finance if you have questions about your 1099-G form. You may also be eligible to e-file for free. For more information about filing New York State income taxes, go to: https://tax.ny.gov.
Q: The address on my 1099-G tax form is wrong. Will that affect my return?
No, as long as the Social Security Number printed on the form is correct.
Q: If I repaid an overpayment, will it appear on my 1099-G tax form?
Certain payments will show on your 1099-G tax form. They will be listed on the form in Box 2 Adjustments. These include:
- Cash payments you sent to pay back your overpaid benefits
- Your income tax refunds that were used to pay back your overpaid benefits
These payments will not show on your 1099-G form:
- Payments you made to cover penalties
- Unemployment Insurance benefits that were used to pay back your overpayment
Q: Can I have my tax withholding returned to me?
The Department of Labor cannot return any withheld taxes to you. Only the federal or state government can return those to you as part of your income tax refund.
Q: What should I do if I submitted my taxes before the American Rescue Plan was passed?
As each person’s tax liability is unique to them, NYS DOL refers New Yorkers to guidance from the IRS. For information about refunds related to recalculated taxes, please visit the IRS website.
1099-G Form Breakdown
The information on the 1099-G tax form is provided as follows:
- Box 1: Unemployment Compensation - This box includes the dollar amount paid in benefits to you during the calendar year.
- Box 2: Adjustments - This box includes cash payments and income tax refunds used to pay back overpaid benefits.
- Box 4: Federal Income Tax Withheld - This box includes the total amount of federal income taxes withheld from your benefits during the calendar year.
- Box 11: State Income Tax Withheld - This box includes the total amount of state income taxes withheld from your benefits for the calendar year.
Disagree with your 1099-G information?
If you disagree with any of the information provided on your 1099-G tax form, you should complete the Request for 1099-G Review.
You may send the form back to NYSDOL via your online account, by fax, or by mail. Follow the instructions on the bottom of the form.
Once NYSDOL receives your completed Request for 1099-G Review form, it will be reviewed, and we will send you an amended 1099-G tax form or a letter of explanation.
Notice to Representatives of Deceased Claimants
Q: How do I access the 1099-G tax form if I am the representative of a deceased claimant?
A: For the New York State Department of Labor to provide you with information belonging to a deceased unemployment insurance claimant, you must first show that you are legally authorized to receive this information.
Authorization often comes from the New York State Surrogate Court, and may be one of the following:
- Appointment as an Executor (when there is a will)
- Letters of Administration (when there is no will)
- Appointment as a Voluntary Administrator (when the estate is $50,000 or less)
If the deceased claimant had no assets, or all property owned by the deceased claimant was owned in common with someone else, then no Executor or Administrator may have been appointed. The representative of the deceased claimant must provide proof that they are authorized to obtain the information. In this case, a surviving spouse should provide NYS DOL with:
- A copy of the first page and signature page from the last federal tax return (Form 1040, 1040A, or 1040EZ) showing that the representative and deceased claimant filed jointly or that the representative filed as a qualifying widow(er) of the deceased claimant. (Please redact the first 5 digits of social security numbers before submitting these documents.), AND
- A copy of the death certificate noting the representative as the spouse and a copy of their marriage certificate.
Please submit proof that you are authorized to receive the deceased claimant’s information using one of the following methods:
- Email: [email protected]
- Fax: 518-457-4014
- Mail: NYS Department of Labor, Harriman Campus, Building 12, Room 312, Albany, NY 12240
For more information about deceased claimants, please see our frequently asked questions.