Connecticut
Department of Labor

Connecticut Department Of Labor

The 1099-G Tax Form Explained

 

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1099-G Tax Form Resources

  • For tax year 2024, claimants will be mailed their 1099-G form by January 31, 2025. The 1099-G form for tax year 2024 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.
    4. Select ‘2025’ as the correspondence year.
  • For tax years beginning with 2022, follow the above directions to access your 1099-G tax form in your ReEmployCT account.

Paid Family & Medical Leave 1099-G 

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’. This is correct based on federal guidelines which allow agencies to use box 1 of the 1099-G for both Unemployment Compensation income and for Paid Family and Medical Leave income.

For residents who received both unemployment earnings AND Paid Family and Medical Leave in 2024, 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. 

1099-G Tax Form

The Connecticut Department of Labor (CTDOL) mails 1099-G tax forms to your address of record in early 2025. These forms show:

  • Box 1: Any unemployment benefits you collected
  • Box 4: Any Federal Income Tax Withheld
  • Box 11: Any State Income Tax Withheld

If you received a 1099-G 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 a corrected 1099-G 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."

Which form will I get? 

Regular state unemployment benefits (UI), Pandemic Emergency Unemployment Compensation (PEUC), Extended Benefits (EB), and Pandemic Unemployment Assistance (PUA) for tax years 2022 and later, are all issued a 1099-G.

For tax year 2024, claimants will be mailed their 1099-G form by January 31, 2025. The 1099-G forms for tax years 2024 through 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.
  4. Filter the correspondence for the year that the correspondence was mailed. For example: For tax year 2024, select the year as 2025.

For tax years 2021 and prior, please submit a Connecticut Department of Labor 1099-G Request Form Connecticut Department of Labor 1099-G Request Form. 

IMPORTANT:
ReEmployCT must reflect your current mailing address prior to submitting the Connecticut Department of Labor 1099-G Request Form. Call the CTDOL Consumer Contact Center if you require assistance in updating your mailing address.

 

 

Frequently Asked Questions About the 1099-G Tax Form 

1. Why does the 2024 1099-G tax form look different than the previous year’s form?
CTDOL redesigned the 1099-G tax form for the tax year 2024. Any previously issued CTDOL 1099-G forms remain valid. 

2. I am filing my taxes and I need to report the amount that I repaid toward an overpayment. Where can I find that amount?
You may view this information for tax years 2023 and forward by logging into your ReEmployCT account, clicking Inquiry and then clicking Unemployment Verification at the bottom of the Claim Summary page. “Total Repayments, Offsets and Credits” will display the amount you repaid for the tax year selected.

CTDOL urges you to follow IRS guidance:

"If you received an overpayment of unemployment compensation in 2024 and you repaid any of it in 2024, 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 1099-G Box 1 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. Is the 1099-G form a bill that I need to repay?
No, the 1099-G form is not a bill that needs to be repaid. Unemployment benefits are taxable income. The 1099-G form is what you use when filing your federal and state income tax returns.

4. Why do I need 1099-G information for 2024 when my company’s holiday shutdown was in 2023?
Unemployment benefits are reported to the IRS via 1099-G when they were paid. Therefore, if the shutdown was at the end of 2023 and benefits were paid in January 2024, those earnings are reported with your 1099-G information for 2024.

5. My 1099-G information for 2024 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 2024. 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 1099-G 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 then include your individual 1099-G information when you file your tax return. 

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