1099-G Tax Form

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The Statement for Recipients of Certain Government Payments (1099-G) tax forms are now available for New Yorkers who received unemployment benefits in calendar year 2023. This tax form provides the total amount of money you were paid in benefits from NYS DOL in 2023, as well as any adjustments or tax withholding made to your benefits. Benefits paid to you are considered taxable income. You must include this form with your tax filing for the 2023 calendar year.

How to get your 1099-G tax form

In January 2024, NYS DOL will automatically mail 1099-G tax forms to individuals who were paid benefits in 2023. These forms will be sent to customers’ addresses on file.

You can also view and print your 1099-G online. The 1099-G for calendar year 2023 is now available in your online account at labor.ny.gov/signin. To access this form, please follow these instructions: How to Get Your 1099-G online.

Frequently Asked Questions

Q: Is the 1099-G a bill?
No, it is not a bill. It is a tax form showing how much you were paid in benefits from NYSDOL in a specific calendar year.

Q: What do I do with the 1099-G tax form?
You must include the form with your tax return and include the benefits you were paid in your earnings for the applicable calendar year. If you use a tax preparer or you e-file, be sure to include the 1099-G form with your other tax information for the calendar year. Consult with your tax preparer or the NYS Department of Tax and Finance if you have questions about your 1099-G form. You may also be eligible to e-file for free. For more information about filing New York State income taxes, go to: https://tax.ny.gov.

Q: The address on my 1099-G tax form is wrong. Will that affect my return?
No, as long as the Social Security Number printed on the form is correct.

Q: If I repaid an overpayment, will it appear on my 1099-G tax form?
Certain payments will show on your 1099-G tax form. They will be listed on the form in Box 2 Adjustments. These include:

• Cash payments you sent to pay back your overpaid benefits
• Your income tax refunds that were used to pay back your overpaid benefits

These payments will not show on your 1099-G form:

• Payments you made to cover penalties
• Unemployment Insurance benefits that were used to pay back your overpayment

Q: Can I have my tax withholding returned to me?
The Department of Labor cannot return any withheld taxes to you. Only the federal or state government can return those to you as part of your income tax refund.

Q: What should I do if I received a Statement of Proposed Audit Change, DTF-960-E, from the NYS Department of Taxation and Finance?

If you agree with the proposed amount due and want to pay in full in any of the ways below. You must also complete and return the consent section on page 4 of the notice.

• The easiest and fastest way to pay is online at www.tax.ny.gov (search: pay ) to learn more.
• Call the Tax Department at (518) 457-5434 and using the PIN indicated in the notice.
• Mail the coupon enclosed in the notice, together with your payment, to: NYS Assessment Receivables, PO Box 4127, Binghamton, NY 13902-4127.

If you disagree with the proposed amount due, you may request a review of the notice. If you request a review, you are not required to pay the proposed amount due. However, interest and penalty will continue to accrue. You may request a review with the NYS Department of Taxation and Finance in any of the ways below:

• The easiest and fastest way to respond to the notice is online at www.tax.ny.gov/online (search: respond to bill or notice online ) to learn more.
• Call the NYS Department of Taxation and Finance at (518) 485-5909 (518) 457-5434.
• Mail or fax your request for review (following the instructions in the notice) to NYS Assessment Receivables, PO Box 4128, Binghamton, NY 13902-4128, or fax: (518) 435-8521.

The tax department will review the information and, if appropriate, revise the proposed amount due.

Q: What can I do if I received a Statement of Proposed Audit Change, DTF-960-E, from the NYS Department of Taxation and Finance, but I never filed for unemployment benefits?

If you receive a Statement of Proposed Audit Change but did not file for unemployment benefits and believe you may be a victim of fraud or identity theft, follow these steps:

1. File a fraud report with NYS DOL at on.ny.gov/uifraud , indicating that you received this letter from the NYS Department of Taxation and Finance. NYS DOL will review your report and send out a corrected 1099-G tax form as appropriate. Note: You must follow this step even if you previously filed a fraud report. Any previous fraud report(s) stopped the claim(s) in your name from being paid.
2. Once you’ve received an amended 1099-G tax form in the mail from NYS DOL, submit the amended 1099-G for review to the NYS Department of Taxation and Finance by following the instructions on the notice.

Q: Are unemployment benefits exempt from income tax?

The total amount of unemployment benefits you received is taxable to New York State under New York State Tax Law. While you may be eligible to exclude a portion of your unemployment benefits on your federal tax return, there is no exclusion in New York State.

Q: What can I do if I received a tax bill from the NYS Department of Taxation and Finance, but I never filed for unemployment benefits?

If you receive a tax bill from the New York State Department of Taxation and Finance (also called a Statement of Proposed Audit Change or DTF-960-E) but did not file for unemployment benefits and believe you may be a victim of fraud or identity theft, follow these steps:

1. File a fraud report with NYSDOL at on.ny.gov/uifraud and answer “Yes” to the question “Did you receive a 1099-G or a message about a 1099-G from the NYSDOL or a notice from the IRS or New York State Department of Taxation (DTF-960-E) regarding benefits that you never received?” NYSDOL will review your report and send out a corrected 1099-G tax form as appropriate. Note: You must follow this step even if you previously filed a fraud report.
2. Once you’ve received an amended 1099-G tax form in the mail from NYSDOL, submit the amended 1099-G for review to the New York State Department of Taxation and Finance by following the instructions on the notice.

When your 1099-G tax form has been updated, it will be sent directly to you but will not be reuploaded to NYSDOL’s unemployment services website.

Q: What should I do if I receive a bill from the IRS or another state’s Department of Taxation and Finance, but never filed for unemployment benefits?

If you receive a bill from the IRS or another state’s tax department but did not file for unemployment benefits, you may be a victim of unemployment identity fraud. You should immediately report the fraud to the state from which the benefits were issued, even if you live(d) in New York State. Here’s how to determine the issuing state, based on the type of bill you received in the mail:

• IRS Bill: On Page 2 of the bill, check the “Unemployment Compensation” section to see the “Received from” and “Address”. There may be multiple states listed – in which case, you should report fraud in each of those states.
• Tax Bill or 1099-G Tax Form from Another State: Look at the letterhead at the top of the bill to determine which state is the issuer.

Once you’ve determined the issuing state, you should immediately report the fraud to that state and request a corrected Form 1099-G. You can find all state fraud reporting on the USDOL's State Directory for Reporting Unemployment Identity Fraud.

For more information on identifying and reporting unemployment fraud, visit the USDOL's Report Unemployment Identity Fraud website.

Please keep all tax documents and bills that you receive for your records.

1099-G Form Breakdown

The information on the 1099-G tax form is provided as follows:

• Box 1: Unemployment Compensation - This box includes the dollar amount paid in benefits to you during the calendar year.
• Box 2: Adjustments - This box includes cash payments and income tax refunds used to pay back overpaid benefits.
• Box 4: Federal Income Tax Withheld - This box includes the total amount of federal income taxes withheld from your benefits during the calendar year.
• Box 11: State Income Tax Withheld - This box includes the total amount of state income taxes withheld from your benefits for the calendar year.

Disagree with your 1099-G information?

Important:

If you disagree with any of the information provided on your 1099-G tax form and are not a victim of unemployment identity fraud, you should complete the Request for 1099-G Review.

You may send the form back to the NYS DOL via your online account, by fax, or by mail. Follow the instructions on the bottom of the form.

Once the NYS DOL receives your completed Request for 1099-G Review form, it will be reviewed, and we will send you an amended 1099-G tax form or a letter of explanation.

If you have received a tax bill or a 1099-G that leads you to believe that you are a victim of unemployment identity fraud, please follow the steps on our Report Fraud page here.

Notice to Representatives of Deceased Claimants

Q: How do I access the 1099-G tax form if I am the representative of a deceased claimant?

A: For the New York State Department of Labor to provide you with information belonging to a deceased unemployment insurance claimant, you must first show that you are legally authorized to receive this information.
Authorization often comes from the New York State Surrogate Court, and may be one of the following:

• Appointment as an Executor (when there is a will)
• Letters of Administration (when there is no will)
• Appointment as a Voluntary Administrator (when the estate is $50,000 or less)

If the deceased claimant had no assets, or all property owned by the deceased claimant was owned in common with someone else, then no Executor or Administrator may have been appointed. The representative of the deceased claimant must provide proof that they are authorized to obtain the information. In this case, a surviving spouse should provide NYS DOL with:

1. A copy of the first page and signature page from the last federal tax return (Form 1040, 1040A, or 1040EZ) showing that the representative and deceased claimant filed jointly or that the representative filed as a qualifying widow(er) of the deceased claimant. (Please redact the first 5 digits of social security numbers before submitting these documents.), AND
2. A copy of the death certificate noting the representative as the spouse and a copy of their marriage certificate.

Please submit proof that you are authorized to receive the deceased claimant’s information using one of the following methods:

• Email: [email protected]
• Fax: 518-457-4014
• Mail: NYS Department of Labor, Harriman Campus, Building 12, Room 312, Albany, NY 12226

For more information about deceased claimants, please see our frequently asked questions.