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The Internal Review Service (IRS) requires that Form PUA-1099G be provided to unemployment compensation recipients who were paid Pandemic Unemployment Assistance (PUA) benefits, during the prior year. This statement shows the total or gross amount of PUA benefits received and the amount of federal tax withheld, if any. FPUC and LWA benefits paid as part of the PUA program will also be included in this total.
Also included in this total will be money paid toward child support obligations, money that was used toward an existing overpayment, and federal tax withholding.
If you also received regular UC benefits including PEUC, EB and FPUC/LWA, associated with these programs, you will receive a second form, form UC-1099G.
The department reports these benefits to the IRS for the calendar year in which the benefits were paid. When you file your federal income taxes this amount must be reported on your Tax Form 1040 or 1040A. If you received UC-1099G and PUA-1099G forms the amounts will have to added together before reporting on your tax forms.
How do I obtain a Form PUA-1099G?
PUA-1099G forms must be mailed by January 31 each year. However, you can also view this form from your PUA dashboard.
Only after you have tried to log into your dashboard and are unsuccessful, you can contact the department to request a duplicate form be emailed to you.
Click here to request a duplicate PUA-1099G Form. Note: This form is for PUA only. If you are missing Form UC-1099G, please refer to the 'How do I obtain a Form UC-1099G?' from the 1099G FAQs section listed above.
What if there is a discrepancy on my PUA-1099G form?
If you think there is a discrepancy with your PUA-1099G, please fill out the form at https://expressforms.pa.gov/apps/pa/DLI/PUA-1099G-Inquiry.
What if I receive a Form PUA-1099G with an incorrect amount in "Total Payment" or "Tax Withheld" areas of the form?
For income tax purposes, UC benefits, including PUA, 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 PUA-1099G is incorrect, please complete the PUA-1099G Inquiry Form to report a possible discrepancy.
Note: This form is for PUA only. If you wish to report an issue with a UC-1099G please read the UC-1099G FAQs section listed above.
All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form PUA-1099G. If the amount is incorrect, an amended Form PUA-1099G will be issued.
What happens if PUA payments were returned and re-deposited into my account after the original Form PUA-1099G was mailed to me?
If checks were returned but not redeposited into your PUA account prior to the form being mailed, your "total payments" will be overstated. Complete the PUA-1099G Inquiry Form to report a possible discrepancy. All payments made to you and amounts withheld will be recalculated and compared to the amount on your Form PUA-1099G. If the amount is incorrect, an amended Form PUA-1099G will be issued.
What if I receive a Form PUA-1099G after I have filed my federal income tax return with the IRS?
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.
What if I received an overpayment of benefits in one year and I repaid any of it in the same or subsequent calendar year?
The "total payment" section on your PUA-1099G form includes all PUA benefits paid to you during the calendar year, even if you were determined to be overpaid for those benefits. After you are determined overpaid, we often begin keeping a portion of your benefits to reduce the overpayment amount you owe. This money that we keep toward your overpayment, called an offset, is also included in your total.
When you report the total benefits paid on tax form 1040 or 1040A you may adjust this total by the amount of benefits that we used to offset or reduce your overpayment. To determine the amount of benefits used as offsets, you can review the Offsets for Payment Summary Guide online. From your dashboard, under the Unemployment Services widget, click “Claim Summary.” Scroll down to the Overpayment Cases. Each overpayment has its own row. At the end of that row is an action column. Click “View.” Next, you see a Transaction History grid. Look at each transaction for the applicable tax year. For example, if the tax year is 2020, only look for transactions with a date in that year. Then, if the Transaction Type is “Offset Principal,” include this amount when totaling all money used as an offset. Return to the Overpayment Cases and repeat this process for all overpayments listed. You will need to keep this information with your tax records.
If you were overpaid and in the same year paid money from your own pocket toward that overpayment, the amount you paid back can also be deducted from your total benefits paid. Your canceled checks, copy of money orders, or bank/credit card statements may be used as proof of adjustments claimed.
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.
What do I do if I believe someone else filed and received UC benefit payments under my name or SSN without my permission?
Report fraudulent activity regarding Pennsylvania's UC benefits:
Identity theft – if you suspect or know that someone is using your personal information such as your name, Social Security number, or date of birth without your knowledge or consent to file for UC benefits, complete and submit the Identity Theft Form.
- PA Fraud Hotline – 1-800-692-7469
- File a police report with the municipality you resided in at the time the unemployment benefits in question were paid. A copy of the police report must be provided to the Office of Unemployment Compensation.
If you believe someone filed for and received UC benefit payments under your name or SSN from a state other than Pennsylvania, this fraudulent activity should be reported to the police and the state paying the benefits. Reporting this information to the PA Dept of Labor and Industry's UC Benefits program will not be helpful in rectifying the situation.
If you are a victim of identity theft you may also report it to the Federal Trade Commission and start a recovery plan at https://www.identitytheft.gov/. The victim should not wait for a revised PUA-1099 to file his/her taxes. Per the IRS, the victim can move forward with filing their taxes, reporting only their true income and not fraudulent income reported in their name. The victim does not need to complete the additional form normally required by the IRS for reporting identity theft.
Will I receive a 1099G if I was a victim of identity theft?
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 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 file an identity theft complaint here.
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.
For more information on what you should do if you believe you were a victim of identity theft, refer to the "What should I do if I'm a victim of identity theft?" FAQ.
What if I receive a PUA-1099G, at my address, but is not addressed to me?
Please do not open mail addressed to others. The department recommends that you write "Return to Sender" on the envelope. If you drop the item in the mailbox the United States Postal Service will return it to us.
How will I know how much unemployment compensation I received?
If you received unemployment compensation during the year, you should receive Form 1099-G from the Office of Unemployment Compensation. If received PUA you will receive PUA-1099G. If you received regular UC, (including PEUC, EB, TRA) you will receive UC-1099G. If you received both UC and PUA you can expect to receive both forms. These forms indicate the total amount of benefits received and the amount of federal taxes withheld. You will need to add the payments from all forms when reporting this information to the IRS.
Can I have federal income tax withheld from my unemployment compensation?
You may choose to have federal income tax withheld from your PUA 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). Access your PUA dashboard to change your federal withholding status or access your PUA-1099G.
Do I have to report unemployment benefits on my federal income tax return?
Yes, any unemployment compensation received during the year must be reported on your federal tax return.
How will unemployment compensation affect my tax return?
If you do not have taxes withheld from your unemployment compensation, it could result in a tax liability.
If I am no longer collecting unemployment benefits, how can I pay the tax due?
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.