1099-G Tax Form

If you need UC 1099-G forms from 2020, those forms may not be available from the department and are not online via the UC dashboard.

Access your tax records online via the Internal Revenue Service.

Tips:

• Wage and Income Transcript - shows data from information returns the IRS receives such as Forms W-2, 1098, 1099, and 5498. This is most likely the type of transcript you need.

• ID.me account creation is required if you don't have an existing IRS username or ID.me account. Have your photo identification ready if setting up a new account.

• If you’re unable to register or prefer a physical copy, order your transcript by calling the IRS at 800-908-9946. Please allow 5 to 10 calendar days for delivery.

Please direct questions or problems about this process, to the IRS at 800-829-1040 (7 a.m. to 7 p.m. local time).

If you have exhausted all options with the IRS, call us at 888-313-7284 to determine if other options are available.

For income tax purposes, UC/PUA benefits are reported in the calendar year in which they are paid, regardless of when the application or claim for benefits was filed. 

The "Total Payment" and "Tax Withheld" may be reconciled by adding all benefits made to you during the tax year. You may view these payments via your UC dashboard. 

If you believe the "Total Payment" or "Tax Withheld" on Form UC 1099-G is incorrect, please contact the UC service center. All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form UC 1099-G. If the amount is incorrect, an amended Form UC 1099-G will be issued. 

If you believe the "Total Payment" or "Tax Withheld" on Form PUA 1099-G is incorrect, please complete the PUA 1099-G Inquiry Form to report a possible discrepancy. This form is for PUA only.  

All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form PUA-1099G. If the amount is incorrect, an amended Form PUA 1099-G will be issued. 

NOTE: If you believe someone filed and received UC or PUA benefit payments under your name or SSN without your permission, you should not wait for a revised 1099-G form to file your taxes. Per the IRS, the victim can move forward with filing their taxes, reporting only their true income and not fraudulent income reported in their name. The victim does not need to complete the additional form normally required by the IRS for reporting identity theft. According to the IRS Identity Theft webpage, you do not need to report the incorrect 1099G income on your tax return.

If you receive a Proposed Changes letter from the IRS to a personal 1040 tax return that you have already filed, you should complete the IRS’s Response form enclosed with their letter and explain your disagreement, including documentation before the deadline the IRS provides. A revised 1099G form, if available, can be used as documentation. However, Labor & Industry may not be able to issue that revision before the deadline.

UC: An amended Form UC 1099-G must be issued. You may contact a UC service center. Your Social Security number and mailing address will be verified before an amended Form UC-1099G will be issued. 

PUA: If checks were returned but not redeposited into your PUA account prior to the form being mailed, your "total payments" will be overstated. Complete the PUA 1099-G Inquiry Form to report a possible discrepancy. All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form PUA 1099-G. If the amount is incorrect, an amended Form PUA 1099-G will be issued.

​Questions concerning any adjustments that need to be made on your federal income tax return should be directed to the IRS at 800-829-1040.

​For tax year 2021 and later: The "total payment" section on your UC/PUA 1099-G form includes all benefits paid to you during the calendar year, excluding benefit payments that were used to offset an overpayment. 

If you were overpaid benefits and you repaid the amount, it is still included in the "Total Payment." If the repayment was made in the same year as the overpayment, make the necessary adjustment and notation on your tax form 1040 or 1040A. Your online receipt, canceled check, and/or money order may be used as proof for adjustments claimed. 

For tax year 2020: The "total payment" section on your PUA 1099-G form includes all PUA benefits paid to you during the calendar year, even if you were determined to be overpaid for those benefits. After you are determined overpaid, we often begin keeping a portion of your benefits to reduce the overpayment amount you owe. This money that we keep toward your overpayment, called an offset, is also included in your total. 

When you report the total benefits paid on tax form 1040 or 1040A you may adjust this total by the amount of benefits that we used to offset or reduce your overpayment. To determine the amount of benefits used as offsets, you can review the Offsets for Payment Summary Guide online.  

1. From your dashboard, under the Unemployment Services widget, click "Claim Summary."   

1. Scroll down to the "Overpayment Cases." Each overpayment has its own row.  At the end of that row is an action column.   

1. Click "View."  

1. Next, you see a "Transaction History" grid.   

1. Look at each transaction for the applicable tax year.  For example, if the tax year is 2020, only look for transactions with a date in that year.   

1. Then, if the Transaction Type is "Offset Principal," include this amount when totaling all money used as an offset.   

1. Return to the "Overpayment Cases" and repeat this process for all overpayments listed. You will need to keep this information with your tax records. 

If you were overpaid benefits and you repaid the amount, it is still included in the "Total Payment."  If the repayment was made in the same year as the overpayment, make the necessary adjustment and notation on your tax form 1040 or 1040A. Your online receipt, canceled check, or money order may be used as proof for adjustments claimed. 

For more information on how to report your repayment of UC benefits on your tax return, see Unemployment Benefits and Repayments in IRS Pub. 525 or contact the IRS directly at 800-829-1040. 

Please visit the Report Fraud page and follow the instructions for completing the Identity Theft form. 

The victim should not wait for a revised 1099-G to file his/her taxes. Per the IRS, the victim can move forward with filing their taxes, reporting only their true income and not fraudulent income reported in their name. The victim does not need to complete the additional form normally required by the IRS for reporting identity theft. 

​It is the Department's goal to prevent any income that you did not receive, or file for, from being reported under your SSN. We are working diligently to process returned payments, debit cards, checks; return a significant number of fraud calls; and investigate identity theft complaints. 

If you were a victim and payments were issued to you, but you returned the UC debit card, checks, or direct deposits that you received, you should NOT receive a 1099-G. 

However, if you DO receive a 1099-G and believe you shouldn't have because you've returned the funds and submitted an identity theft complaint, we ask for your patience while we work through our increased workload due to the pandemic.  

If you were a victim of identity theft but no benefits were paid on the claim, you should NOT receive a 1099-G. If a claim was opened and paid using your information and you did not receive the funds and therefore were unable to return them to the department, you should file an identity theft complaint. Upon completion of the investigation, if it is found that you were a true victim of identity theft, a revised 1099-G will be issued to you. 

The victim should not wait for a revised UC/PUA 1099-G to file his/her taxes. Per the IRS, the victim can move forward with filing their taxes, reporting only their true income and not fraudulent income reported in their name. The victim does not need to complete the additional form normally required by the IRS for reporting identity theft. 

For more information on what you should do if you believe you were a victim of identity theft, refer to the "What should I do if I'm a victim of identity theft?" FAQ. 

Please do not open mail addressed to others. The Department recommends that you write "Return to Sender" on the envelope. If you drop the item in the mailbox, the United States Postal Service will return it to us. 

You can easily view and print your benefit payment history via your UC dashboard or PUA dashboard. Under the Unemployment Services widget, choose "Claim Summary." Most public service agencies accept this printout for eligibility purposes.

​Write a letter indicating a 1099-G is being requested for a decedent and include: 

• Claimant name and SSN 
  
• Interested Party Name, address and phone number 
• A copy of a death certificate, if not already provided 
• A copy of the short certificate only if the death certificate is not available 
  
• All years that are being requested
  

Mail or fax the information to:

Office of UC Benefits Policy 
Attn: Benefit Integrity 
651 Boas St, Room 608 
Harrisburg, PA 17121 
Fax: (717)772-0344

The interested party must produce a death certificate but does not necessarily have to be the executor of the estate or the next of kin.

If you received unemployment compensation during the year, you should receive Form 1099-G from the Office of Unemployment Compensation.  

• If you received PUA, you will receive PUA 1099-G 
• If you received regular UC, (including PEUC, Extended Benefits (EB), TRA) you will receive UC 1099-G 
  
• If you received both UC and PUA, you can expect to receive both forms
  

These forms indicate the total amount of benefits received and the amount of federal taxes withheld. You will need to add the payments from all forms when reporting this information to the IRS.

Yes. You may choose to have federal income tax withheld from your UC or PUA benefit payments at the rate of 10 percent. The amount of withholding is calculated using the payment amount, after being adjusted for earnings (in any). 

• Access your UC dashboard to change your federal withholding status or access your UC 1099-G.

• Access your PUA dashboard to change your federal withholding status or access your PUA 1099-G.

​Yes, any unemployment compensation received during the year must be reported on your federal tax return.

​If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.

​You can make estimated tax payments at www.irs.gov/forms-pubs/about-form-1040-es and/or increase your withholding once you have a new job. You can check your estimated withholding using the Tax Withholding Estimator. See  www.irs.gov/payments for more payment options.