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Income Tax 1099G Information - Unemployment Insurance

Form 1099-G, Statement for Recipients of Certain Government Payments, is issued to any individual who received Maryland Unemployment Insurance (UI) benefits for the prior calendar year. The 1099-G reflects Maryland UI benefit payment amounts that were issued within that calendar year. This may be different from the week of unemployment for which the benefits were paid.

1099-Gs are required by law to be mailed by January 31st for the prior calendar year. By January 31, 2021, the Division will deliver the 1099-G for Calendar Year 2020. By January 31, 2021, the Division will send the 1099-G for Calendar Year 2020.

1099-Gs are not available until mid-January 2021. 1099-Gs are only issued to the individual to whom benefits were paid. If you have moved since filing for UI benefits, your 1099-G may NOT be forwarded by the United States Postal Service. The BPC unit cannot update your mailing address. You must update your mailing address by updating your personal information in the BEACON portal, on the Maryland Unemployment Insurance for Claimants mobile app, or by contacting a Claims Agent at 667-207-6520.

You can opt to receive your 1099-G electronically by providing your consent through the BEACON portal or mobile app. Your 1099-G will be electronically available in your BEACON portal. If, after 1099-Gs are issued in mid-January 2021, you wish to have a duplicate be mailed to your physical address, you may obtain one by sending your request via to the Maryland Department of Labor - Benefit Payment Control (BPC) Unit at dlui1099-labor@maryland.gov.

Find information about the CASH Campaign of Maryland, with locations for FREE Tax preparation, or information about how to get financial help with the cost of health coverage through the Maryland Health Connection.

  1. Will I receive a 1099-G from the Maryland Department of Labor for Unemployment Insurance I received last year or prior years?
  2. Does UI benefit information need to be reported for Federal and State income taxes?
  3. Do I need the 1099-G form to file my taxes?
  4. What is the Payer's Federal Identification number?
  5. Do I use the same Payer's Identification number for Federal and State tax forms?
  6. If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
  7. If I repaid benefits that I had received, will I receive a 1099-G?
  8. What if I believe that the amount listed on the 1099-G is incorrect?
  9. What should I do if I did not receive a 1099-G for the most recent or past years?
  10. How do I obtain a duplicate copy of a 1099-G?
  11. What if I have a change of address?
  12. When are the 1099-G forms mailed?
  13. What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?
  14. I received a 1099-G from the Maryland Division of Unemployment Insurance, but I did not apply for unemployment benefits in 2020. What should I do? Will I be responsible for paying taxes on benefits that I never received?
  15. I received a 1099 form stating that I received unemployment compensation from a state other than Maryland. Can your office assist me?
  16. Can I have my tax withholding returned to me?

Will I receive a 1099-G from the Maryland Department of Labor for Unemployment Insurance I received last year or prior years?
If you received unemployment insurance benefits during any calendar year ending 12/31 (from January 1 - December 31), you will receive a 1099-G for that year only. It will be mailed by January 31 of the following year. The 1099-G will be mailed to the address on file with the Maryland Department of Labor. Please ensure that your mailing address is up-to-date.

If you wish to request a duplicate 1099-G for prior years, send your request to the Maryland Department of Labor - Benefit Payment Control (BPC) Unit at dlui1099-labor@maryland.gov.

Does UI benefit information need to be reported for Federal and State income taxes?
By law, unemployment compensation is federally taxable and must be reported on a 2020 federal income tax return. Taxable benefits include any of the special unemployment compensation authorized under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted last spring, such as PUA, PEUC, and FPUC. The Lost Wages Assistance supplemental payments of $300 paid for weeks ending August 1 through September 5, 2020, are also federally taxable. For more information, visit the IRS page on unemployment compensation.

Your unemployment compensation may be taxed on the state level, depending on where you live. Check with your state’s taxing authority for information about the taxation of unemployment compensation.

Do I need the 1099-G form to file my taxes?
Yes, you need the 1099-G form in order 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.

What is the Payer's Federal Identification number?
The the Maryland Department of Labor Federal ID # is: 52-2006962.

Do I use the same Payer's Identification number for Federal and State tax forms?
Yes.

If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
You may e-mail this agency at dlui1099-labor@maryland.gov, or you may call 410-767-2404 and use the following prompts: 1, 1, 4, 1, 4 to speak to a BPC employee who can assist you with questions concerning your 1099-G.

If I repaid benefits that I had received, will I receive a 1099-G?
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. If you only repaid benefits received from prior benefit years, you will not receive a 1099-G. You may contact the Benefit Payment Control Unit via telephone at 410-767-2404 (use 'prompts' 1, 1, 4, 1, 4) to obtain a computer printout of repayments made to the Division of Unemployment Insurance for any prior years.

What if I believe that the amount listed on the 1099-G is incorrect?
Contact the Benefit Payment Control (BPC) Unit at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1) or via e-mail at dlui1099-labor@maryland.gov.

What should I do if I did not receive a 1099-G for the most recent or past years?
E-mail BPC at dlui1099-labor@maryland.gov or telephone us at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1 ).

How do I obtain a duplicate copy of a 1099-G?
Login to your BEACON portal or the BEACON mobile app (Maryland Unemployment Insurance for Claimants) to download a duplicate copy of the 1099-G to your own computer.

What if I have a change of address?
You must update your mailing address by updating your personal information in the BEACON portal, on the Maryland Unemployment Insurance for Claimants mobile app, or by contacting a Claims Agent at 667- 207-6520. The Benefit Payment Control (BPC) unit is unable to update your mailing address for you.

When are the 1099-G forms mailed?
The end of January, for the prior calendar year in which you received benefits. For example, in January 2021, the Division will mail out Form 1099-G for calendar year 2020.

What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?
You may access many account features through the BEACON portal. Many functions are also available through the Maryland Unemployment Insurance for Claimants mobile app.

I received a 1099-G from the Maryland Division of Unemployment Insurance, but I did not apply for unemployment benefits in 2020. What should I do? Will I be responsible for paying taxes on benefits that I never received?
If you did not apply for unemployment benefits in 2020 and you received a 1099-G form, you will not be responsible for paying taxes on that money once the Maryland Division of Unemployment Insurance confirms that the claim was fraudulently filed. To report that you received a 1099-G in error, or that the 1099-G that you received is incorrect, complete this Affidavit and return it, along with a copy of your photo identification, to the Benefit Payment Control Unit by e-mail at dlui1099-labor@maryland.gov.

I received a 1099 form stating that I received unemployment compensation from a state other than Maryland. Can your office assist me?
Unfortunately, the Maryland Division of Unemployment Insurance can only assist with claims filed in Maryland. Please contact the unemployment office that is listed on the 1099.

Can I have my tax withholding returned to me?
No, the withholding has been transferred to the proper taxing authority. You may receive a refund on your taxes, if your withholding is higher than you owe. This refund will come from the appropriate taxing authority, not the Division of Unemployment Insurance.