Connecticut
Department of Labor

The 1099G Tax Form Explained

 

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1099G Tax Form Resources

• For tax year 2022, claimants will be mailed their 1099G form by January 31, 2023. The 1099G form for tax year 2022 will also be available in ReEmployCT. To access this form,
  1. Log into your ReEmployCT account.
  2. Select the Inquire option.
  3. Click on the View Correspondence option.
• Submit a 1099G form reissue request for tax year 2021 and prior
  IMPORTANT:
  ReEmployCT must reflect your current mailing address prior to submitting the 1099G reissue form. Call the Consumer Contact Center at 800-956-3294 if you require assistance with updating your mailing address in ReEmployCT.
  
  
• Frequently Asked Questions About the 1099G Tax Form

 

Paid Family & Medical Leave 1099G 

If you received a 1099-G form from Continental American Insurance Company (AFLAC Group) for Paid Family and Medical Leave income, that income will show in box 1 as ‘Unemployment Compensation’. That is correct, the federal government puts unemployment compensation income in box 1 and also uses box 1 for Paid Family & Medical Leave income as well. 

For residents who received both unemployment earnings AND Paid Family and Medical Leave in 2022, you will receive a 1099-G from the Connecticut Department of Labor and a separate 1099-G from the Continental American Insurance Company (AFLAC Group) 

If you have Paid Family and Medical Leave income in box 1 and have questions, please call (877) 499 8606. 

 

1099G Tax Form

The Connecticut Department of Labor (CTDOL) mails tax forms to your address of record in early 2023. These are the 1099G forms, and they reflect:

• Box 2: Any unemployment benefits you collected
• Box 3: Any unemployment benefits you repaid in calendar year 2022
  
  

If you received a 1099G form and you did not file for or collect unemployment benefits, please report this to us immediately. This may mean you are a victim of identity theft. We will investigate your claim and if we find you are a victim of identity theft, we will reissue the 1099G as soon as possible. The IRS has issued guidance for these taxpayers:

"Taxpayers who receive an incorrect Form 1099-G should contact the issuing state agency to request a revised form. If they’re unable to get a timely, corrected form from states, they should still file an accurate tax return, reporting only the income they received. They should save whatever documentation they have regarding their attempts to receive a corrected form from their state agency."

If you received a 1099G that does not reflect a repaid overpayment, please read our FAQ.  

 

Which form will I get? 

Regular state unemployment benefits (UI), Pandemic Emergency Unemployment Compensation (PEUC), and Extended Benefits (EB) are all issued a 1099G (formerly called a UC-1099G).

Pandemic Unemployment Assistance (PUA) benefits are reflected on a different form, the PUA-1099G. 

If you collected UI/PEUC/EB and PUA, you must file your taxes using both forms. 

For tax year 2022, claimants will be mailed their 1099G and/or PUA-1099G form by January 31, 2023. The 1099G and PUA-1099G forms for tax year 2022 will also be available in your ReEmployCT account. To access these forms, 

1. Log into your ReEmployCT account.
2. Select the Inquire option.
3. Click on the View Correspondence option.

For tax years 2021 and prior, please submit a 1099G/PUA-1099G tax form request.

IMPORTANT: ReEmployCT must reflect your current mailing address prior to submitting the UC-1099G reissue form. Call the Consumer Contact Center at 800-956-3294 if you require assistance in updating your mailing address.

 

 

Frequently Asked Questions About the 1099G Tax Form 

 

If you have a 1099G that does not reflect a repayment you made in 2022, CTDOL urges you to follow IRS guidance:

"If you received an overpayment of unemployment compensation in 2022 and you repaid any of it in 2022, subtract the amount you repaid from the total amount you received."  

Under this guidance, filers should subtract the amount they repaid to CTDOL from the amount in 1099G Box 2 and report the difference. For questions on how to report, please consult your tax professional.

It is critical that you maintain your records in case of an audit.

 

2. Is the 1099G form a bill that I need to repay?

No, 1099G and PUA-1099G forms are not bills that need to be repaid. Unemployment benefits are taxable income. The 1099G and PUA-1099G forms are what you use to report that income when filing your federal and state income taxes. 

 

3. Why do I need 1099G information for 2022 when my company’s holiday shutdown was in 2021?

Unemployment benefits are reported to the IRS via 1099G when they were paid to you. Therefore, if the shutdown was at the end of 2021 and benefits were paid in January 2022, those earnings are reported with your 1099G information for 2022.

 

4. I see a figure reported in #3 “AMOUNT REPAID” of my 1099G information. What does it mean?

The figure reported in #3 “AMOUNT REPAID” reflects repayment(s) you made in 2022 for a past unemployment compensation overpayment, including cash or credit card repayments, offsets to your unemployment benefits, garnishments, and intercepts from income tax refunds. Please consult the IRS or a tax expert to determine if you can claim an unemployment repayment for 2021. 

 

5. My 1099G information for 2021 shows that either no taxes were taken out or too little taxes were taken out. Is there anything that can be done to correct this issue?

If you elected to have taxes withheld from your unemployment benefits when you filed your initial claim, tax amounts were withheld at a flat percentage from payments made to you in 2022. If you did not elect to have taxes withheld from your unemployment benefits when you filed your initial claim, no tax amounts were withheld. If you are currently filing for unemployment benefits or file a claim in the future, you can update your withholding status.

To update your withholding status,

1. Log into your ReEmployCT account.
2. Select the Benefit Maintenance option.
3. Select the Update Claimant Profile option.
4. Click on Payment Options.

 

6. Does the Department of Labor report the 1099G information to the IRS and DRS?

Yes, the Department of Labor is required to send this information to the IRS and DRS and does so electronically. It is up to you, the tax filer, to include your individual 1099G information when you file your tax return. 

If you have a 1099G question that wasn’t answered above, call the CTDOL Consumer Contact Center.