What is a 1099-G?
A Form 1099-G is a tax form we send to people we have paid unemployment insurance benefits. You use it when you are filing federal and state income taxes.
On this page:
- Why am I getting a 1099-G tax form?
- Where to find your 1099-G information
- Why is the amount in box 1 of my Form 1099-G different from the actual benefit amount I received?
- Why didn't I receive a Form 1099-G?
- I moved since applying for benefits. How will I get my Form 1099-G?
- What do I do with a Form 1099-G?
- I want taxes withheld from my unemployment benefits. How do I do that?
- Why did I receive a Form 1099-G when I did not apply for or receive any unemployment insurance benefits for that year?
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 through the Online Claim System.
Where to find your 1099-G information
We will mail you your Form 1099-G for the previous year’s benefits by Jan. 31. It will be available to view in early February within the Online Claim System. Click on the button titled “1099-G Tax forms” toward the bottom of the page.
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:
- 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 the Online Claim System.
- 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 from the Online Claim System. We also encourage you to update your address in the Online Claim System. 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