Disclaimer: These FAQs are subject to change based on new information. Additionally, due to modifications of the UI program as a result of COVID-19 responses, many of the FAQs have modified answers. Please check back frequently. This website is not intended as legal advice. Any responses to specific questions are based on the facts as we understand them and the law that was current when the responses were written. They are not intended to apply to any other situations. This communication is not an agency order. If you need legal advice, you must consult an attorney.
Form 1099-G, Statement for Recipients of Certain Government Payments, is issued to any individual who received Delaware Unemployment Insurance (UI) benefits for the prior calendar year. The 1099-G reflects Delaware’s UI benefit payment amounts that were issued within that calendar year. This may be different from the week of unemployment for which the benefits were paid.
1099-Gs were required by law to be mailed by January 31st for the prior calendar year. The Division has mailed the 1099-Gs for Calendar Year 2020.
1099-Gs were mailed during the week of January 25th. 1099-Gs are only issued to the individual to whom benefits were paid. If you have moved since filing for UI benefits, your 1099-G will NOT be forwarded by the United States Postal Service.
The Delaware Division of Unemployment Insurance cannot update your mailing address for this 1099 cycle. We will be processing reprints after 2/21/2021. You must update your mailing address for 1099 purposes by submitting a request referencing your 1099 and providing your new address using this link; Submit a 1099 Concern. Given the volume, please allow us some time to process reprints due to address updates.”
No, the 1099-G form cannot be delivered electronically at this time.
No, the local offices of the Delaware Department of Labor are currently closed to the public due to COVID-19.
Because of reported delays with mail delivery, requests for reprints will not be accepted until February 22, 2021. After February 22nd, you may request a duplicate copy of your 1099-G form by use the link that appears on the Unemployment division’s 1099 Information Page, provided for you here Submit a 1099 Concern. A duplicate will be mailed to the address on file. Please allow 2-3 weeks to receive the duplicate.
Yes, you need the 1099-G form in order to complete and file your taxes.
Yes, the Tax Reform Act of 1986 mandated that unemployment insurance benefits are taxable, and that any unemployment compensation received during the year must be reported on your federal tax return.
If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.
You will find the federal identification number for the Delaware Department of Labor under the Payer’s name and address on the 1099-G form, immediately following the label “FED EI#:”.
Yes.
Questions concerning any adjustments that need to be made on your federal income tax return should be directed to the IRS at 800-829-1040.
Yes, you may choose to have federal income tax withheld from your unemployment insurance benefit payments at the rate of 10 percent. The amount of withholding is calculated using the payment amount, after being adjusted for earnings (in any). Please contact us at UICLAIMS@DELAWARE.GOV to verify and/or change your federal withholding status. Please note that you may change your federal withholding rate only once per calendar year.
If you have a concern about the 1099G that you received regarding the income from Unemployment Insurance or one of the CARES Act programs, please review the questions and answers above first. Perhaps we have already answered your question above. If not, please follow this link > Submit a 1099 Concern
For income tax purposes, UC benefits and PUA benefits are reported in the calendar year in which they are paid, regardless of when the application or claim for benefits was filed.
If you believe the “Total Payment” or “Tax Withheld” on Form UC-1099G is incorrect, please use the link that appears on the Unemployment division’s 1099 Information Page, provided for you here Submit a 1099 Concern. All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form UC-1099G. If the amount is incorrect, an amended Form UC-1099G will be issued.
If you received unemployment compensation or PUA during the year, you should receive Form 1099-G from the Delaware Division of Unemployment Insurance. The form will indicate the total amount of benefits received and the amount of federal taxes withheld. You will need to add the payment that is noted in the 1099-G form when preparing and reporting your income taxes to the Internal Revenue Service
If you received UI benefits in the same year during which you repaid an overpayment of benefits, you will receive a 1099-G for that year. If you only repaid benefits received from prior benefit years, you will not receive a 1099-G.
Note: The “total payment” section on your 1099-G form includes all benefits paid to you during the calendar year, including benefits that were applied to an overpayment.
For more information on how to report your repayment of UC benefits on your tax return, see Unemployment Benefits and Repayments in IRS Pub. 525 or contact the IRS directly at 800-829-1040.
You can make estimated tax payments at www.irs.gov and/or increase your withholding once you have a new job. You can check your estimated withholding using the calculator at www.irs.gov. See www.irs.gov/payments for more payment options.
It is the Department’s goal to prevent any income that you did not receive or file for from being reported under your SSN. We are working diligently to process returned payments, debit cards, checks; return a significant number of fraud calls; and investigate identity theft complaints.
If you were a victim and payments were issued to you, but you returned the UC debit card, checks, or direct deposits that you received, you should NOT receive a 1099G. However, if you DO receive a 1099G and believe you shouldn’t have because you’ve returned the funds and submitted an identity theft complaint, we ask for your patience while we work through our increased workload due to the pandemic.
If you were a victim of identity theft but no benefits were paid on the claim, you should NOT receive a 1099G. If a claim was opened and paid using your information and you did not receive the funds and therefore were unable to return them to the department, you should email the Delaware Division of Unemployment Insurance at to BPC_FRAUD_UNIT@delaware.gov to file an identity theft complaint. Upon completion of the investigation, if it is found that you were a true victim of identity theft, a revised 1099G will be issued to you.
Related Topics: 1099, 1099g, Frequently Asked Questions, Tax
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