1. Why did I receive a Form 1099G?

The Form 1099G reports the total taxable unemployment compensation issued to you from the State of California Employment Development Department (EDD) for a calendar year.  Total taxable unemployment insurance includes:

Unemployment Insurance (UI) benefits – shown as UI

Disability Insurance (DI) benefits received as a substitute for UI benefits – shown as DI

Disaster Unemployment Assistance benefits – shown as DUA

Paid Family Leave benefits – shown as PFL

Your benefits are taxable and reportable on your federal return only, but you do not need to attach a copy of the Form 1099G to your federal income tax return.

Benefits are reported based on the issue date of the check, not the week ending date(s) that was paid.

Effective for the 2007 tax year, the Internal Revenue Service (IRS) requires that a separate Form 1099G be issued to recipients of Paid Family Leave (PFL) benefits. To comply with this requirement the Form 1099G has been redesigned to include two separate Form 1099G’s on one sheet. The first Form 1099G on the sheet, referred to as Table A, will only have UI, Disability Insurance (DI), and Disaster Unemployment Assistance (DUA) benefit payments and any related repayments of a benefit overpayment or Voluntary Federal Income Tax withholding amounts. The second Form 1099G on the sheet, referred to as Table B, will only show PFL benefit payments and any repayment of a PFL overpayment. If no benefits have been paid under any of the above named categories the dollar amount will be shown as $0.00. When inquiring about your 1099G, please have a copy of the form available.

This information is reported to the IRS. If you are required to file a federal tax return you should report the amount in Box 1 of Table A and/or Table B of the Form 1099G as income and the amount listed in Box 4 of Table A as Federal income taxes withheld.

Sample Form 1099G

2. When will I receive my Form 1099G?

The EDD mails the annual Form 1099G during the last week of January. Claimants should receive their forms no later than January 31. If you move, be sure we receive your new address by December 15. If you moved and did not report your new address by December 15, your 1099G will be returned to our office. Please contact an EDD representative at 1-800-795-0193 during the hours of 7 a.m. to 5 p.m., M-F (PST) to request a duplicate Form 1099G.

3. I never received my Form 1099G. How do I request one?

You can request a copy of your Form 1099G by calling EDD’s Interactive Voice Response (IVR) system at 1-800-795-0193 and follow the instructions.  The IVR system is available 24 hours a day, 7 days a week.  A copy of your Form 1099G will be mailed to you within five business days.

4. Can I get my Form 1099G information on line?

Due to confidentiality, at this time, the Form 1099G information can only be provided via mail or telephone.

5. How do I request a Form 1099G for prior years?

Call EDD’s Interactive Voice Response (IVR) system at 1-800-795-0193 during the hours of 7 a.m. to 5 p.m., M-F (PST) to speak with an EDD representative. We can provide the information over the telephone for the last two years. However, we can only provide information to the verified recipient of the benefits. A copy of your Form 1099G will be mailed to you within five business days.  A request for copies of Form 1099Gs beyond the past three years will require additional processing time.  Please note that a request for copies of Form 1099Gs beyond the past four years may not be available.

6. Why didn't I receive a Form 1099G?

The Form 1099G is mailed during the last week of January to all claimants who received taxable unemployment compensation benefits during the previous calendar year. The Post Office will return a Form 1099G as undeliverable if a claimant has moved and not reported their new address to the EDD and their local post office.  If you would like a copy of your Form 1099G, please contact EDD’s Interactive Voice Response (IVR) system at 1-800-795-0193 and follow the instructions. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you within five business days.

7. How can I have a copy of Form 1099G sent to my new address?

Call EDD’s Interactive Voice Response (IVR) system at 1-800-795-0193 and follow the instructions. The IVR system is available 24 hours a day, 7 days a week. A copy of your Form 1099G will be mailed to you within five business days.  Be sure to provide your new address, including the county if out of state.

8. I don't agree with the amount listed on my Form 1099G.

Contact an EDD representative at 1-800-795-0193 during the hours of 7 a.m. to 5 p.m., M-F (PST).  If your question cannot be resolved at the time of the telephone contact, your question will be researched and a response mailed to you. You should receive the written reply within 15 business days. Make sure that you provide your current address and telephone number to the EDD representative.

9. May I send my inquiry regarding my 1099G by FAX?

Yes, you may inquire about your Form 1099G by faxing your request to fax number (916) 464-2575. However, due to confidentiality, the information cannot be faxed back to you. It will only be returned to you by U.S. mail.  A copy of your Form 1099G will be mailed to you within five business days.

10. How do I report this unemployment information on my income taxes?

Refer to the instructions on Federal Form 1040. In addition, IRS Publication 525 provides instruction on how to report the repayments of unemployment compensation benefit overpayments. For questions about potential tax liability or how to report tax information, please contact an IRS representative at 1-800-829-1040.

11. Why are my Disability Insurance (DI) benefits included as taxable compensation?

According to the IRS, DI benefits that are considered a substitute for Unemployment Insurance (UI) are taxable. Federal Tax Regulation Section 1.85-1 states that DI benefits are considered to be in the nature of unemployment compensation when paid to an unemployed taxpayer who is ineligible for unemployment compensation solely because of the disability.

If you leave work because of a disability and receive disability benefits, those benefits are not taxable. However, if you are receiving unemployment benefits, become disabled, and begin receiving disability benefits; those DI benefits are considered a substitute for UI and are taxable up to your UI maximum benefit amount.

12. Why are my Paid Family Leave (PFL) benefits included as taxable compensation?

According to the IRS, Paid Family Leave (PFL) benefits are considered a type of unemployment compensation and are taxable. If you have questions regarding the PFL program, please call 1-877-238-4373, or visit our Web site at www.edd.ca.gov.

13. Why is my overpayment, which I repaid, not reported on my Form 1099G?

The amount(s) reported in the box labeled 2007 Benefits Repaid of Table A and/or Table B is based on payments received and processed between January 1 through December 31 of the tax year. Also, only cash repayments are reported on Form 1099G. Benefits taken from your claim(s) to repay an overpayment are not cash repayments and are not included in this box.

The repayment of penalties (cash applied to penalties before basic overpayment) and other costs are not considered to be the repayment of benefit overpayments. Therefore, these repayments are not reported on Form 1099G. In addition, the repaid amount reported on the Form 1099G is not subtracted from the amount reported in box 1 of Table A and/or Table B. For further information, please contact an EDD representative at 1-800-795-0193 during the hours of 7a.m. to 5 p.m. M-F (PST).

14. What if I can’t call during normal business hours? (7a.m. – 5 p.m., M-F, PST)

General information is available 24 hours a day, 7 days a week on EDD’s Interactive Voice Response (IVR) system. By calling 1-800-795-0193 and following the instructions, you may request the following:

1. Form1099G for 2007 tax year
2. A listing of benefit payments issued in the calendar year

Or you may fax or mail questions to:

Fax: (916) 464-2575
Mail: Unemployment Insurance Integrity and
        Accounting Division, MIC 16A
        P.O. Box 2408
        Rancho Cordova, CA 95741-2408