Access our Taxation on Benefits page.

For income tax purposes, UC 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 contact a UC service center. 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.

An amended Form UC-1099G must be issued. You may contact a UC service center. Your Social Security number and mailing address will be verified before an amended Form UC-1099G will be issued.

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.

Note: The "total payment" section on your UC-1099G 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.

Please visit the Report Fraud Here page and follow the instructions for completing the Identity Theft form.

You can easily view and print your benefit payment history Monday through Friday. Most public service agencies accept this printout for eligibility purposes.

​To request benefit payments that have not been issued and are either pending, or were not filed for, you must contact the appropriate service center depending on what type of benefits the claimant was filing for (UC, PEUC, EB, or PUA). Service center staff will conduct fact finding with the requester to determine if the decedent would have been eligible for the unpaid benefits. If approved, the service center will send a form to the requestor which should be completed promptly so that payments can be issued to the requestor via restricted endorsement. The requestor should be prepared to provide a death certificate and/or short certificate.

If payments have already been issued to a deceased claimant, the department cannot retrieve those payments. If the claimant was receiving benefits on their US Bank Reliacard you must contact US Bank directly at 888-233-5916. If the claimant was receiving benefits via direct deposit, you must contact the bank directly.

If you received unemployment compensation during the year, you should receive Form 1099-G from your state’s unemployment office. It is possible you may receive more than one 1099-G form. PUA will be reported on a separate form from any UC (including PEUC, EB, TRA) that you may have received. RTAA benefits are also reported on a separate form. You will need to add the payments from all forms when reporting this information to the IRS.

Yes, you may choose to have federal income tax withheld from your UC benefit payments at the rate of 10 percent of your weekly benefit rate plus the allowance for dependents (if any). Please note: The 10 percent deduction is based on your gross weekly benefit rate (i.e., the amount of benefits payable before deductions for earnings, benefit reduction, child support and so forth).

Click here to change your federal withholding status and access your UC-1099G, or call PAT at 888-255-4728.

Yes, any unemployment compensation received during the year must be reported on your federal tax return.

​​If you received unemployment compensation during the year, you should receive Form 1099-G from the Office of Unemployment Compensation.

If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.

You can make estimated tax payments at www.irs.gov/Form 1040-ES and/or increase your withholding once you have a new job. You can check your estimated withholding using the calculator at www.irs.gov/W4app. See www.irs.gov/payments for more payment options.