Form 1099-G includes all taxable unemployment benefits paid in the most recent tax year. This will include benefits paid from State programs as well as Federal unemployment programs. Those who have received unemployment insurance benefits on more than one program will receive only one Form 1099-G from the DES that includes the total gross compensation. Programs include regular state benefits, Pandemic Emergency Unemployment Compensation, Extended Benefits, Federal Pandemic Unemployment Compensation, Pandemic Unemployment Assistance, Lost Wages Assistance, Shared Work, Trade Adjustment Assistance, Re-employment Trade Adjustment Assistance, and Alternative Trade Adjustment Assistance. The total also includes any amount that you requested to be withheld for payment of federal income taxes and amounts that may be required to be deducted and paid on your behalf, such as child support payments. If you received benefit payments for which you were not entitled in the most recent tax year and were overpaid, and those benefits were not repaid in the most recent tax year, then they will appear on your 1099 and are taxable.
