Skip to main content
MENU
Labor and Economic Opportunity

Hero

  • Your 1099-G Tax Form

Your 1099-G Tax Form

  • Unemployment benefits are taxable, so any unemployment compensation received during the year must be reported on federal tax return. If you received unemployment benefits in 2020, you will receive Form 1099-G Certain Government Payments.

    The statements are prepared by UIA and report how much individuals received in unemployment benefits and income tax withheld the past year. You can choose to receive your 1099-G through MiWAM or U.S. mail.

    To receive your statement electronically, you must request your delivery preference by January 2, 2022. Your statement will be available to view or download by mid-January. If you do not select electronic delivery, you will automatically receive a paper copy sent out by mail by January 31, 2022.

Frequently Asked Questions

  • 1099-G Info for Identity Theft Victims

     

    Q - I did not file for or collect unemployment benefits. Why did I receive a Form 1099-G from UIA?

    A - If you have received a Form 1099-G and you have not filed for or collected unemployment benefits in 2021, you may be a victim of identity theft. 

     

    Q - What should I do if I am a victim of identity theft, and received a 1099-G notice?

    A - Report it to the UIA at michigan.gov/uia. Click on "Report Identity Theft" and include as much detail as possible. Also, submit a completed version of Form UIA 6349, Statement of Identity Theft, with your report.

    • UIA will investigate your report regarding identity theft.  Once identity theft is confirmed, UIA will issue a corrected 1099-G to you and the Internal Revenue Service (IRS).
    • Please be patient.  The rampant imposter fraud and identity theft across the country requires that UIA individually review each claim of suspected fraud.  If you have already provided information to the UIA, there is no need to resubmit information unless asked by UIA.

Q3-Already reported

  • Q - I already reported that my identity was stolen and used to file a Michigan unemployment claim. Why did I still receive a 1099-G?

    A - We are working as quickly as we can to process a record number of fraudulent unemployment claims. Each claim of suspected fraud must be reviewed individually. There is no need to resubmit information unless asked by UIA.

Q6-Incorrect amount

  • Q - Why is my overpayment, which I repaid, not reported on my Form 1099-G?

    A - Please refer to the back of your 1099-G RE: Restitution, Penalties and Interest - Monies repaid to the UIA during tax year 2021 are not deducted from the amount shown in Box 1. Refer to your federal 1040 instruction booklet for further information.

     

    Q - What if my 1099-G has an incorrect amount in "total payment" or tax withheld" areas of the form?

    A - Complete Form UIA 1920, Request to Correct Form 1099-G, and submit it to UIA. This form can be found at michigan.gov/uia. Click on Forms for Workers. Mail completed forms to: Unemployment Insurance Agency, 1099-G, P.O. Box 169, Grand Rapids, MI 49501-0169.

Q7-11

  • Q - Are PUC and LWA amounts included in the 1099G?

    A – Yes. Your 1099-G will include a combined total of benefits paid on any program a claimant was on including UI, PEUC, EB, PUA, TRA or DUA. This will also include additional amounts such as Pandemic Unemployment Compensation (PUC) and Lost Wages Assistance (LWA).

     

    Q – How can I get a duplicate 1099-G?

    A – You can download a duplicate 1099-G from your MiWAM account. In your MiWAM account under “I Want To” click on the 1099-G link, or call UIA customer service at 866-500-0017.

     

    Q - Why does MiWAM show that money was withheld for taxes, but the 1099-G shows $0 was taken out?

    A – Withholding taxes have been submitted to the IRS only for the weeks you were entitled to benefits. If you received payment for any weeks during 2020, and was later held ineligible for those weeks, all tax payments associated with that week were reversed, meaning those taxes are not reportable on the 1099-G.

    Claimants who have weeks where the benefit payment was stopped in the manager review process, the withholding will be retained and reported in the year the benefit payment for that week was released.

     

    Q - I paid back part or all of the amount reported on my 1099-G, Box 2. How do I get a corrected form?

    A – Please refer to the back of your 1099-G RE: Restitution, Penalties and Interest – Monies repaid to the UIA during tax year 2020 are not deducted from the amount shown in Box 1. Refer to your federal 1040 instruction booklet for further information. IRS Pub 17, Tax Guide 2020 (page 70 – Unemployment Benefits) provides instructions to filers on how to report the repayment of unemployment compensation.

1099 for Work Share Claimants

  • 1099-G and Work Share 

    Q - I’m a Work Share claimant – My address has changed, and I didn’t receive my 1099-G. How do I get one if I don’t have a MiWAM account?

    A – Update your address by calling UIA customer service at 1-866-500-0017 or mail completed Form UIA 1925, Request for Name/Address Change to UIA, P.O. Box 169, Grand Rapids, MI 49501-0169. You will need to contact UIA to request a 1099-G.