1099-G Information for Tax Year 2022 - Unemployment Insurance

A 1099-G tax form is issued to any individual who received unemployment insurance (UI) benefits during the prior calendar year. If you received UI benefits in Maryland, the 1099-G reflects the total amount of Maryland UI benefit payments issued to you within that calendar year.

The Maryland Division of Unemployment Insurance (the Division) sent 1099-G tax forms for 2022 in January 2023. 1099-G forms are only issued to the individual to whom benefits were paid.

Your 1099-G will be sent via mail (to the address on file in your BEACON portal) and will also be available in your BEACON portal. However, you can choose to receive the 1099-G electronically only (by providing consent in BEACON portal or in the MD Unemployment for Claimants mobile app).

• To change your 1099-G delivery preference, log in to your BEACON portal and select the Account Profile and Maintenance option from the left menu. Then, select Claimant Maintenance. You can update your 1099-G delivery preference under the Communication Preferences tab.

Note: If you have moved since filing for UI benefits, your 1099-G may NOT be forwarded by the United States Postal Service. The Benefit Payment Control unit cannot update your mailing address. To change your mailing address for the 1099-G, you must update your personal information in the BEACON portal, on the MD Unemployment for Claimants mobile app, or by contacting a claims agent at 667-207-6520.     

Select the following links for information about FREE tax preparation through the CASH Campaign of Maryland and financial assistance for health care coverage through the Maryland Health Connection. For information about the Earned Income Tax Credit, please see the Income Tax 1099-G Insert webpage.

1. Do I have to report my unemployment insurance (UI) benefit payments (received during the last calendar year) on my federal and state income tax returns?
2. Do I need the 1099-G to file my taxes?
3. Will I receive a 1099-G for UI benefit payments I received last year? Will I receive a 1099-G for prior years?
4. When does the Division send the 1099-G forms?
5. What should I do if I did not receive a 1099-G for the last calendar year or for past years?
6. How do I obtain a duplicate copy of a 1099-G?
7. What should I do if my address changes?
8. What is the Payer's Federal Identification number?
9. What if I believe that the amount listed on the 1099-G is incorrect?
10. I received a 1099-G from the Division, but I did not apply for UI benefits in 2022. What should I do? Will I be responsible for paying taxes on benefits that I never received?
11. If I was overpaid benefits (in the last calendar year or in a prior year) and I repaid the overpayment last year, will I receive a 1099-G?
12. I received a 1099-G form stating that I received unemployment compensation from a state other than Maryland. Can the Division assist me?
13. If I have questions concerning information on my 1099-G, how do I contact the Division?
14. What should I do if I cannot get through to the Division by phone?

1. Do I have to report my unemployment insurance (UI) benefit payments (received during the last calendar year) on my federal and state income tax returns?

   Yes, UI benefit payments are subject to federal taxes and must be reported on your federal income tax return.
   
   In Maryland, UI benefit payments are also subject to state taxes. If you received UI benefit payments from a state other than Maryland, check with that state’s taxing authority for information about the taxation of UI benefit payments. Your UI benefit payments may also be taxed at the local level, depending on where you live.
   
   For more information, visit the IRS page on unemployment compensation and the IRS page About Form 1099-G, Certain Government Payments.
   
   Note: UI benefit payments received under any of the temporary, federal pandemic programs (Pandemic Unemployment Assistance, Pandemic Emergency Unemployment Compensation, Federal Pandemic Unemployment Compensation, and Mixed Earner Unemployment Compensation) are taxable.
   

2. Do I need the 1099-G to file my taxes?

   Yes, you need the 1099-G form to complete and file your income taxes. The form you receive will be a three-part form. Copy A is for the federal income tax return. Copy B is for the state income tax return. Copy C is for your records.

3. Will I receive a 1099-G for UI benefit payments I received last year? Will I receive a 1099-G for prior years?

   Yes, if you received UI benefit payments in the last calendar year (from January 1, 2022 - December 31, 2022), 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.

   Your 1099-G will be sent via mail (to the address on file in your BEACON portal) and will also be available in your BEACON portal. Please ensure that your mailing address is up-to-date in BEACON.

   However, you can choose to receive the 1099-G electronically only (by providing consent in BEACON portal or in the MD Unemployment for Claimants mobile app).

   To change your 1099-G delivery preference, log in to your BEACON portal and select the Account Profile and Maintenance option from the left menu. Then, select Claimant Maintenance. You can update your 1099-G delivery preference under the Communication Preferences tab.

   Note: To change your mailing address for the 1099-G, you must update your personal information in your BEACON portal, on the MD Unemployment for Claimants mobile app, or by contacting a claims agent at 667-207-6520.

4. When does the Division send the 1099-G forms?

   The Division will send the 1099-G forms for calendar year 2022 in January 2023.

5. What should I do if I did not receive a 1099-G for the last calendar year or for past years?

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

6. How do I obtain a duplicate copy of my 1099-G?

   Log in to your BEACON portal or the MD Unemployment for Claimants mobile app to download a duplicate copy of your 1099-G.
   
   To have a duplicate paper copy of your 1099-G mailed to you (after 1099-Gs are issued), email the Benefit Payment Control unit at dlui1099-labor@maryland.gov.

7. What should I do if my address changes?

   If your address changes, you must update your mailing address by changing your personal information in the BEACON portal, on the MD Unemployment for Claimants mobile app, or by calling a claims agent at 667-207-6520.
   
   Note:The Benefit Payment Control unit is unable to update your mailing address.

8. 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 ID # is: 52-2006962.

   You will use the same Payer’s Identification Number for both your federal and state income tax returns.

9. What if I believe that the amount listed on the 1099-G is incorrect?

   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.

10. I received a 1099-G from the Division, but I did not apply for UI benefits in 2022. What should I do? Will I be responsible for paying taxes on benefits that I never received?

    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 the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov.
    
    If you did not receive UI benefits in 2022, you will not be held responsible for paying taxes on benefits that were fraudulent.
    
    For questions about an incorrect 1099-G, contact the Benefit Payment Control unit at 410-767-2404.

11. If I was overpaid benefits (in the last calendar year or in a prior year) and I repaid the overpayment last year, will I receive a 1099-G?

    If you were overpaid benefits that you received in 2022, and you repaid the overpayment in 2022, you will receive a 1099-G for 2022.

    However, if you were overpaid benefits that you received before 2022, but you repaid the overpayment in 2022, you will not receive a 1099-G for 2022.

    You may call the Benefit Payment Control Unit at 410-767-2404 to obtain a copy of repayments you made to the Division for any prior years.

12. I received a 1099-G form stating that I received unemployment benefits from a state other than Maryland. Can the Division assist me?

    If you received unemployment benefits from a state other than Maryland, please contact the unemployment insurance office that is listed on the 1099-G form.

13. If I have questions concerning information on my 1099-G, how do I contact the Division?

    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 call a claims agent at 667-207-6520.

14. What should I do if I cannot get through to the Division by phone?

    You can complete many UI tasks in your BEACON portal and in the MD Unemployment for Claimants mobile app.
    
    In addition, you can chat with a live agent using the Virtual Assistant. To use the live chat feature, select the blue “Chat with us” button located at the bottom right of the Division website homepage and then type "speak with an agent."
    
    For live agent hours, see the Claimant Contact Information webpage. The Virtual Assistant can also provide automated answers to UI questions 24 hours a day, seven days a week.