1099-G Information for Tax Year 2024 - Unemployment Insurance

In Maryland, unemployment insurance (UI) benefit payments are subject to both federal and state income taxes and must be reported on your income tax return. If you received UI benefits in the previous calendar year (2024), you will receive a 1099-G tax form to help you file your income taxes. Information about receiving free tax preparation through the CASH Campaign of Maryland, health insurance through the Maryland Health Connection, and information about the Earned Income Tax Credit is available on the Income Tax 1099-G Insert webpage.

What is the 1099-G tax form?

A 1099-G tax form is issued to anyone who received UI benefits in the previous calendar year. If you received UI benefits in Maryland, your 1099-G will show the total amount of Maryland UI benefit payments that were issued to you during that year.
- NOTE: If you received UI benefit payments during the last calendar year (from January 1, 2024 - December 31, 2024), you will receive a 1099-G for that year only. You will not receive a 1099-G for any prior years in which you received UI benefit payments.
- To file your income taxes, you will need the 1099-G form. This form comes in three parts:
  - Copy A is for your federal income tax return.
  - Copy B is for your state income tax return.
  - Copy C is for your personal records.
How will I receive my 1099-G?
Your 1099-G will be mailed to the address on file in BEACON and will also be available online. To access it in BEACON, go to the Correspondence tab in your portal's left menu and select the search button. This will display all your correspondence.

You may choose to receive the 1099-G electronically by giving consent in BEACON or the MD Unemployment for Claimants mobile app.
- To change your 1099-G delivery preference, log in to BEACON. From the left menu, select Account Profile and Maintenance, then choose Claimant Maintenance. Under the Communication Preferences tab, you can update your 1099-G delivery preference.
- The Maryland Division of Unemployment Insurance (the Division) will send 1099-G tax forms for 2024 in January 2025.
What should I do if my address changes?
If your address changes, you must update your mailing address in BEACON, the MD Unemployment for Claimants mobile app, or by calling a claims agent at 667-207-6520.
- To update your mailing address in BEACON, go to the Quick Actions section on your portal's homepage and select the Change Address/Phone/Email link. Next, click on the Address Summary tab and choose the appropriate address link to revise your information.
How do I obtain a copy of my 1099-G?

Log in to your BEACON portal or the MD Unemployment for Claimants mobile app to download a copy of your 1099-G.

To receive a copy of your 1099-G by mail (after 1099-Gs are issued), please email the Benefit Payment Control unit at dlui1099-labor@maryland.gov.
What is the Payer's Federal Identification Number?

If you received UI benefits from the Maryland Division of Unemployment Insurance, the payer is the Maryland Department of Labor. The Maryland Department of Labor Federal Identification Number is: 52-2006962.

You will use the same Payer’s Identification Number for both your federal and state income tax returns.
What should I do if I did not receive a 1099-G? What if I believe my 1099-G is incorrect?
- If you did not receive a 1099-G, contact the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov or by phone at 410-767-2404.
- To report incorrect information on your 1099-G, complete this affidavit and return it, along with a copy of your photo identification, to the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov.
I received a 1099-G from the Division, but I did not apply for UI benefits in 2024. What should I do?

To report that you received a 1099-G in error or that the information on the 1099-G is incorrect, complete this affidavit and return it, along with a copy of your photo identification, to dlui1099-labor@maryland.gov.

If you did not receive UI benefits in 2024, you are not responsible for paying taxes on fraudulent benefits..

For questions, contact the Benefit Payment Control unit at 410-767-2404.
What is the Payer's Federal Identification number?

You may contact the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov or by phone at 410-767-2404.

You may also contact a claims agent by calling 667-207-6520.

NOTE: If you received a 1099-G from a state other than Maryland, please contact the UI office indicated on your 1099-G form. The Division can only assist with issues related to benefits received in Maryland.