1099G Tax Information
What is a 1099G?
1099G is a tax form sent to people who have received unemployment insurance benefits. You use it when you are filing federal and state income taxes to the Internal Revenue Service (IRS) and Oregon Department of Revenue.
Why am I getting a 1099G tax form?
Any unemployment compensation received during the year must be reported 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/or 6% for state income taxes. You may update your withholding choice anytime through the Online Claim System.
Where to find your 1099G info
Your 1099G tax form will be mailed to you by Jan. 31. It will be available to view in early February on the Online Claims System in the tab titled “1099G Tax forms” toward the bottom of the page.
Why is the amount in box one of my 1099G form different from the actual benefit amount I received?
The 1099G form 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 1099G amount, it should match what you actually received.
In some cases, your 1099G form may be incorrect because benefit checks or Reliacard payments were returned to OED or because repayments were not applied before your 1099G was issued. We will send you an amended 1099G after we review your benefit payments.
If you need to file your taxes before receiving your amended 1099G, click here for more information on how to file without your amended 1099G. If you have more questions, please out our Contact Us form.
If your 1099G form does not match your records and is extremely far off (for example, you received $5,000 in benefits but your 1099G form says you received $15,000), please let us know. Fill out this form so a member of our Benefit Payment Control team can review your claim for possible fraud. For instructions on what to do if your identity has been stolen, visit the IRS website.
Why didn't I receive a 1099G?
There are two reasons why you may not have received a 1099G:
We sent 1099Gs to the address we have on record for each person who received unemployment benefits. If you moved without updating your address with us, your 1099G was sent to your old address.
All of your benefit payments were made after Dec. 31, 2020, you won’t get a 1099G for the 2020 tax year. Instead, you’ll get a 1099G for the 2021 tax year.
If you did not receive your 1099G in the mail, you can find it in the Online Claim System.
I moved since applying for benefits. How will I get my 1099G?
Your 1099G will be sent to the address we have on file. If you have moved but not updated your contact information, you can download the 1099G from the Online Claims System. We also encourage you to update your address on the Online Claims System.
What do I do with a 1099G tax form?
If you receive a 1099G tax form, you must file it with your federal and state tax return. Unemployment insurance benefits are considered taxable income.
I want taxes withheld from my unemployment benefit for the 2021 tax year. How do I do that?
You may choose to have 10% of your weekly benefit amount withheld for federal income taxes and/or 6% for state income taxes. Any taxes withheld are immediately transmitted to the Internal Revenue Service and the Oregon Department of Revenue. Changing your tax status requires a completed Authorization of Tax Withholding (1040WH) form. To download the Spanish version of this form, click here, or call the UI center to have one mailed to you.
If you do not actively choose to have taxes withheld, they will not be taken out of your benefit payments.
Why did I receive a 1099G form when I did NOT apply for or receive any unemployment insurance benefits in 2020?
If you received a 1099G tax form but didn't file for benefits in 2020, this could be fraud! Please report any fraud or suspicion of fraud to us right away through our ID Theft form.
NOTE: If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.