Home 1099-G

What is a 1099-G?

A Form 1099-G is a tax form we send to people who have received unemployment insurance benefits. You use it when you are filing federal and state income taxes.

In some cases, we may send you an updated Form 1099-G with corrected information. This can happen after you request a change or after we find a mistake. We will mail you the updated form, and you can view and print out your updated Form 1099-G in Frances Online. 

After you log in to Frances Online:

  • On your Home page, select “I Want To…”
  • In the Letters panel, select “View Letters.”
  • Look for a letter called “1099-G.”

On this page:

Corrected 1099-Gs for the 2024 tax year 

What happened 

We sent a corrected 1099-G tax form in late March 2025 to approximately 12,000 people who received benefits in 2024. The new 1099-G tax form has the “corrected” box checked. 

Our legacy system and Frances Online were both used to pay benefits during the 2024 calendar year, which created errors. Frances Online launched on March 4, 2024. This is the first time that 1099-G tax forms were created for the Unemployment Insurance program using Frances Online.  This is the only time that the new system will have to issue 1099-G forms covering payments made from both the new and the legacy systems. 

April 11 update:

OED has finished validating the roughly 12,000 re-issued 1099-G tax forms and followed up with affected customers about what they needed to do.

Customers were contacted via Frances Online messages and mailed letters. Some customers, including those without Frances Online accounts, received phone calls to ensure they have the correct 1099-G and know their available tax filing options.

If OED did not contact you, you do not need to take any action. Mail delivery times may vary, so check your voicemail and Frances Online account if you have one.

What do I need to do? 

Please check your mail and Frances Online regularly for updates. We will also post updates to this webpage. 

The due date for federal and state tax returns is April 15.

  • If you have not filed your federal and state taxes, file with the corrected 1099-G.
  • If you filed your federal and state taxes with the incorrect 1099-G or without a 1099-G at all, you may need to file amended federal and state tax returns. The updated amounts on the corrected 1099-G may affect your federal and state taxes.

We are working with the Oregon Department of Revenue, which has more information on its website. If you have filed your state tax return with incorrect information, that agency may be able to update your Oregon tax return for you:

  • If the income listed on your correct 1099-G is higher than what you used to file, check your mail for an Authorization to Amend form. It has been prefilled with the new, correct amount of benefits you received in 2024. This will allow the Oregon Department of Revenue to amend your state tax return for you and send you an updated refund or tax bill.
  • If the income listed on your correct 1099-G is lower than what we sent you, the Oregon Department of Revenue will update the unemployment benefits on your state return for you and send you a refund or reduced bill. You do not need to take any further action. If your address has changed since you filed your tax return, please contact the Oregon Department of Revenue at 503-378-4988.
  • If you have other changes to make or you didn’t include your unemployment benefits on your original tax return, you will need to file an amended return yourself.

You may need to file an amended federal tax return.

  • For information about filing amended federal tax returns, visit the IRS website at irs.gov/filing/file-an-amended-return.

Ask a tax professional for additional guidance if you have questions about your return. The Oregon Department of Revenue has information on where to find free help with filing taxes.

We are very sorry for any confusion and frustration this may have caused. Thank you for your patience.

How do I get a 1099-G for Unemployment Insurance?

We will mail you your Form 1099-G for the previous year’s benefits by Jan. 31.

After forms have been mailed, you can view and print out your 1099-G in Frances Online. This is the easiest and fastest way to view or print your 1099-G Form.

After you log in to Frances Online:

  • On your Home page, select “I Want To…”
  • In the Letters panel, select “View Letters.”
  • Look for a letter called “1099-G.”

To keep your information safe, we do not email 1099-G forms. They are mailed to the address we have on file. You can always view, download, or print your 1099-G in Frances Online.

To request a correction or reprint of a 1099-G:

  • Go to frances.oregon.gov/Claimant (You do not need to log in to your account).
  • Look for “Form 1099 Correction or Reprint.”
  • Select “Request a Correction to or Reprint of Your Form 1099” and follow the instructions. You will need the Letter ID from your 1099-G and your Social Security Number (SSN).
  • You can also send a message in Frances Online. If you cannot log in to Frances Online, use the Contact Us form. Select “1099G Questions” in the Category menu.
  • Call the Records and Redetermination Unit and leave a voicemail at 503-947-1320.

To request a 1099-G for 2023 or earlier:

  • Send us a message with your request in Frances Online. Log in to Frances Online and select “I Want To...” and then “Send a Message” under “Messages.” Sending a message while logged in will help us respond more quickly.
  • If you cannot log in to Frances Online, use the Contact Us form. Select “1099G Questions” in the Category menu.
  • Call the Records and Redetermination Unit and leave a voicemail at 503-947-1320.

IMPORTANT — When you make your request, please include:

  • Your full name
  • Claimant ID or the last four numbers of your Social Security Number
  • Phone number
  • Current address

After we receive all the information, we will mail the 1099-G to the address we have on file. This letter will also be in Frances Online.

To update your address:

Please log in to Frances Online to make sure your address is correct before sending us a request.

  • If you update your address, this may delay your benefits while we confirm your information. Check your U.S. Mail and Frances Online messages regularly for what you need to do next.
  • If you cannot log in to Frances Online and you have moved:
    • Send us a message using the Contact Us form.
      • Select “1099G Questions” in the Category menu.
      • Include detailed information about your addresses in the message
      • We will need to confirm this information before sending the 1099-G, which may take more time.
    • Call 877-345-3484 to talk to an agent. Call volume and hold times may be high, so we recommend sending a message using the Contact Us form.
The Conde B. McCullough Memorial Bridge crosses Coos Bay on U.S. Route 101 near North Bend. The green girders rise above blue water.

Why am I getting a 1099-G tax form?

We must report any unemployment benefits you received during the year to the Internal Revenue Service (IRS) and Oregon Department of Revenue. When you apply for unemployment insurance benefits, you can choose to have 10% of your weekly benefit amount withheld for federal income taxes and 6% withheld for state income taxes. You may update your withholding choice anytime in Frances Online.

Why is the amount in box 1 of my Form 1099-G different from the actual benefit amount I received?

The Form 1099-G reports the gross amount of unemployment compensation you have received, not the net amount. Once you subtract the federal and state income taxes from your Form 1099-G amount, it should match what you actually received.

In some cases, your Form 1099-G may be incorrect because payments were returned to OED or because repayments were not applied before your Form 1099-G was issued. In those situations, we will send you an amended Form 1099-G after we review your benefit payments.

If you need to file your taxes before receiving an amended Form 1099-G, the IRS has information on how to file without your amended Form 1099-G. If you have more questions, there are several ways to reach us on the Ways to Contact Us page.

If your Form 1099-G does not match your records and is extremely different (for example, you received $5,000 in benefits, but your Form 1099-G says you received $15,000), please let us know. Visit our Ways to Contact Us page for ways to ask the Benefit Payment Control team to review your claim for possible fraud. Please report any fraud or suspicion of fraud to us right away through our ID Theft form or call 1-877-668-3204.

Why didn't I receive a Form 1099-G?

There are two reasons why you may not have received a Form 1099-G:

  1. We sent your Form 1099-G to the address we have on record for you. If you moved without updating your address with us, your Form 1099-G was sent to your old address. If you did not receive your Form 1099-G in the mail, you can find it in Frances Online.
  2. All of your benefit payments were made after Dec. 31. If that is the case, you won’t get a Form 1099-G for that tax year. Instead, you’ll get a Form 1099-G the following year, covering the tax year when you received your payments.

I moved since applying for benefits. How will I get my Form 1099-G?

We sent your Form 1099-G to the address we have on file. If you have moved but have not updated your contact information, you can download the Form 1099-G in Frances Online. We also encourage you to update your address. If you have questions about address changes or downloading the form, visit our Ways to Contact Us page to find the best way a member of our Benefit Payment Control team can assist you.

What do I do with a Form 1099-G?

If you receive a Form 1099-G, you must report the information in it with your federal and state tax returns. Unemployment insurance benefits are considered taxable income.

I want taxes withheld from my unemployment benefits. How do I do that?

You may choose to have 10% of your weekly benefit amount withheld for federal income taxes and 6% withheld for state income taxes. Any taxes we withhold are immediately transmitted to the IRS and the Oregon Department of Revenue. Changing your tax status requires a completed Authorization of Tax Withholding (1040WH) form.

If you do not actively choose to have taxes withheld, we will not take them out of your benefit payments. If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.

Why did I receive a Form 1099-G when I did not apply for or receive any unemployment insurance benefits for that year?

If you received a Form 1099-G but didn't file for benefits in the year it covers, this could be fraud! Please report any fraud or suspicion of fraud to us right away through our ID Theft form or call 1-877-668-3204.

ID Theft form