Connecticut
Department of Labor

Connecticut Department Of Labor

The 1099G Tax Form Explained

 

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1099G Tax Form Resources

 

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

    1099G - 2022 Sample

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 

 

1. Why do I need Form 1099G/PUA-1099G for 2022?

Unemployment benefits are taxable income. These forms reflect the amount that you were paid in unemployment benefits; the amount that you repaid in unemployment benefits (in the case of an overpayment); and any taxes that were withheld.

If these situations apply to you, you will be issued a 2022 1099G that will display the following information:

  • Box 2: The amount paid in unemployment benefits, including any taxes that you had withheld.
  • Box 3: The amount that was repaid for all or part of an outstanding overpayment, including payments made by check or credit card; offsets from your unemployment benefits; wage garnishments; and state or federal tax refunds that were intercepted.
 

2. I repaid an overpayment in 2022 and it isn’t showing here.

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.

 

3. I received two different 1099G forms from the Department of Labor. Do I need both for filing my taxes?

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

Pandemic Unemployment Assistance (PUA) benefits are all issued on a PUA-1099G.

If you collected PUA and another benefit, you would receive the PUA-1099G and the 1099G.

You must use both forms for filing your 2022 taxes.

 

4. Are Federal Pandemic Unemployment Compensation (FPUC) or Lost Wages Assistance (LWA) figures included in the 1099G forms?

Yes. Any FPUC or LWA you received while collecting UI, PEUC, or EB will be included in the figures on form 1099G. Any FPUC or LWA you received while collecting PUA will be included in the figures on form PUA-1099G.

 

5. 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. 

 

6. 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.

 

7. 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. 

 

8. I don’t agree with the amounts reported in my 1099G/PUA-1099G information. What can I do?

Please note that #2 “TOTAL UNEMPLOYMENT COMPENSATION PAYMENTS” includes all payments made to you in 2022 and any federal and state taxes withheld and any child support deductions. That could explain the difference between your gross payments (your total benefits) and your net payments (the amount you received weekly). Total unemployment compensation will not match the total of your weekly payments if voluntary or involuntary deductions were made.

To verify the amounts on your 1099G or PUA-1099G, log in to your ReEmployCT account to view your payment history. It will reflect your payments and any deductions you made before receiving unemployment compensation.

 

9. 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.

 

10. 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