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1099-G Information for Tax Year 2021 - Unemployment Insurance

A 1099-G tax form is issued to any individual who received unemployment insurance (UI) benefits for the prior calendar year. For a claimant who received UI benefits in Maryland, the 1099-G reflects the total Maryland UI benefit payment amount that was issued within that calendar year.

The Maryland Division of Unemployment Insurance (the Division) began mailing the 1099-G tax forms in January 2022 and plans to complete the task by early February 2022.

1099-Gs are only issued to the individual to whom benefits were paid. To have a duplicate paper copy of your 1099-G mailed to you (after 1099-Gs are issued), contact the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov.

The 1099-G tax form will be sent via mail to the address on file in your BEACON 2.0 portal. You can opt to receive your 1099-G electronically by providing your consent in your BEACON 2.0 portal or the MD Unemployment for Claimants mobile app.

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.

  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. Do I use the same Payer's Identification number for my federal and state income tax return forms?
  10. What if I believe that the amount listed on the 1099-G is incorrect?
  11. I received a 1099-G from the Division, but I did not apply for UI benefits in 2021. What should I do? Will I be responsible for paying taxes on benefits that I never received?
  12. If I was overpaid for benefits I received during the last calendar year and I repaid the benefits in the same year, will I receive a 1099-G?
  13. If I was overpaid for benefits I received in a prior calendar year(s), but I repaid the benefits in the last calendar year, will I receive a 1099-G?
  14. I received a 1099-G form stating that I received unemployment compensation from a state other than Maryland. Can the Division assist me?
  15. If I have questions concerning information on my 1099-G, how do I contact the Division?
  16. 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?
  2. 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.

    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.

    Note: The Maryland RELIEF Act waives local and state income taxes on UI benefits for the 2020 and 2021 tax years. The tax waiver is available to taxpayers with a filing status of single, married filing separate, or dependent with a Federal Adjusted Gross Income (FAGI) of less than $75,000, and filers with married filing joint, head of household, or surviving spouse status with a FAGI of less than $100,000.

  3. Do I need the 1099-G to file my taxes?
  4. Yes, you need the 1099-G form to complete and file your 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.

  5. Will I receive a 1099-G for UI benefit payments I received last year? Will I receive a 1099-G for prior years?
  6. Yes, if you received UI benefit payments in the last calendar year (from January 1 - December 31), 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.

    The 1099-G will be sent via mail and you can opt to receive your 1099-G electronically by providing your consent in your BEACON 2.0 portal or the MD Unemployment for Claimants mobile app.

    Your 1099-G will be mailed to the address on file in your BEACON portal. Please ensure that your mailing address is up-to-date in BEACON.

    Note: 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 live claims agent at 667-207-6520.

  7. When does the Division send the 1099-G forms?
  8. The Division began sending the 1099-G forms for calendar year 2021 in January 2022.

  9. What should I do if I did not receive a 1099-G for the last calendar year or for past years?
  10. Contact the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov or by phone at 410-767-2404.

  11. How do I obtain a duplicate copy of my 1099-G?
  12. 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.

  13. What should I do if my address changes?
  14. 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.

  15. What is the Payer's Federal Identification number?
  16. 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.

  17. Do I use the same Payer's Identification number for my federal and state income tax return forms?
  18. Yes.

  19. What if I believe that the amount listed on the 1099-G is incorrect?
  20. 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.

  21. I received a 1099-G from the Division, but I did not apply for UI benefits in 2021. What should I do? Will I be responsible for paying taxes on benefits that I never received?
  22. 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 2021, 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.

  23. If I was overpaid for benefits I received during the last calendar year and I repaid the benefits in the same year, will I receive a 1099-G?
  24. Yes, if you received UI benefits in the same year during which you repaid an overpayment of benefits, you will receive a 1099-G for that year.

  25. If I was overpaid for benefits I received in a prior calendar year(s), but I repaid the benefits in the last calendar year, will I receive a 1099-G?
  26. No, if you only repaid benefits received from prior benefit years, you will not receive a 1099-G.

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

  27. I received a 1099-G form stating that I received unemployment compensation from a state other than Maryland. Can the Division assist me?
  28. If you received unemployment compensation from a state other than Maryland, please contact the unemployment insurance office that is listed on the 1099-G form.

  29. If I have questions concerning information on my 1099-G, how do I contact the Division?
  30. 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 live claims agent at 667-207-6520.

  31. What should I do if I cannot get through to the Division by phone?
  32. You can complete many UI tasks in your BEACON portal and in the MD Unemployment for Claimants mobile app.

    In addition, you can submit questions to the Division via the online inquiry form or 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."

    Agents are available Monday to Friday from 7:00 a.m. to 6:00 p.m., Saturday from 8:00 a.m. to 12:00 p.m., Sunday from 12:00 p.m. to 4:00 p.m. The Virtual Assistant can also provide automated answers to UI questions 24 hours a day, seven days a week.