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Division of Unemployment Insurance

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Fraudulent Unemployment Insurance Activity

Report Fraud

With the record number of unemployment insurance claims filed during the COVID-19 pandemic, Maryland, and states across the entire country, have seen an increase in activity by bad actors and fraudsters using illegally obtained data to file fraudulent unemployment insurance claims. Please note that there has been NO breach in our BEACON unemployment system.

If you believe that your information has been used to fraudulently file an unemployment insurance claim, please contact the Division of Unemployment Insurance’s Benefit Payment Control Unit by completing a “Request for Investigation of Unemployment Insurance Fraud” form and e-mailing it to ui.fraud@maryland.gov.

If you received a 1099-G tax form, but did not apply for unemployment insurance benefits in Maryland in 2020, then please complete this Affidavit form and submit it along with picture ID to the Benefit Payment Control Unit by e-mailing dlui1099-labor@maryland.gov.

If you are an employer and believe a fraudulent claim has been charged to your account, please file a benefit charge protest through your employer portal.

If you believe you have been a victim of identity theft, please read the Maryland State Police's Identity Theft Protection Quick Guide. For more information about identity theft, please visit the Commissioner of Financial Regulation identity theft page.


Relief Act of 2021

Governor Larry Hogan recently signed the bipartisan RELIEF Act of 2021, which will provide more than $1 billion in tax relief and economic stimulus funds to Maryland residents, small businesses, and unemployed workers. The RELIEF Act was enacted to help Marylanders who are struggling as a result of the COVID-19 pandemic.

To assist unemployed workers, the RELIEF Act:

  • Repeals state and local income taxes on unemployment insurance benefits for the 2020 and 2021 tax years for claimants who meet certain household income requirements (federal adjusted gross income of less than $75,000 for individuals, or $100,000 for married couples filing jointly). This tax relief effort will result in a $400 million savings for unemployed workers. Any questions about unemployment insurance benefit taxes need to be directed to: Comptroller’s Taxpayer Services Division at taxhelp@marylandtaxes.gov or via phone at 1-833-345-0787.
     
  • The Comptroller of Maryland shall provide a $1,000 grant to any individual whose claim for unemployment benefits is pending a determination of eligibility and has been in adjudication for at least 30 days, except for a claim where the failure to determine eligibility is related to an allegation of fraud. The Comptroller will mail eligible claimants a paper check. Claimants are only entitled to receive one grant per person. This grant is in no way a determination of eligibility for benefits. Qualifying claimants do not need to take any action to receive the grant. For more information, select the Maryland Office of the Comptroller RELIEF Act Frequently Asked Questions.
     

The RELIEF Act also provides assistance to employers:

  • The Division of Unemployment Insurance (DUI) will calculate tax rates for contributory employers based on their pre-pandemic experience, using the computation date, July 1, 2019, and using the normal computation date. These employers will receive the lower of the two rates. This provision will be in effect through the 2nd July after Governor Hogan lifts the state of emergency.
     
  • Contributory employers with fewer than 50 employees have the option to defer submitting their contribution and employment reports for the first 3 quarters of calendar year 2021. If an employer elects to do so, they can defer payment until the due date for the 4th quarter of 2021: January 31, 2022.
     
  • Reimbursable employers with fewer than 50 employees may elect to defer payment of their bills for the first 3 quarters of 2021. Employers who choose to defer these payments must pay them on the due date for the fourth quarter of 2021. Reimbursable employers with fewer than 50 employees may receive authorization from DUI to defer payments for the calendar year 2022 until a date which DUI will establish. Employers will not be considered delinquent or charged interest payments for the deferral period.

Unemployment Insurance Taxes and 1099-G I.R.S Form

Unemployment insurance benefits are subject to federal and state income tax. If you collected unemployment insurance benefits in 2020, you will need the I.R.S. 1099-G tax form to complete your 2020 federal and state tax returns. Please note that when you completed your initial claim application, you chose whether to have any taxes withheld from your weekly benefit amount. If you chose not to withhold any taxes, then you will be required to pay the appropriate taxes on the total benefits received when you pay your taxes.

Maryland’s Division of Unemployment Insurance has issued a 1099-G tax form to all claimants that received unemployment insurance benefits during the calendar year 2020 (from January 1, 2020 through December 31, 2020) based on the delivery preference chosen in their BEACON portal.

All claimants will be able to immediately access their 1099-G tax form by visiting their BEACON portal and selecting Correspondences from “Your Options.” Select “Search” to display all Correspondences and select “1099” to view. If you selected the U.S. Mail as your preferred method of delivery, then you will also receive a 1099-G tax form in the mail.

If you receive a 1099-G tax form, but did not apply for or receive unemployment insurance benefits in Maryland in 2020, then please complete this Affidavit form and submit it along with picture ID to the Benefit Payment Control Unit by e-mailing dlui1099-labor@maryland.gov. If you did not receive unemployment benefits in 2020, 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 learn about the Earned Income Tax Credit, find locations offering FREE tax preparation through the CASH Campaign of Maryland, get financial help with the cost of health coverage through the Maryland Health Connection, and more, please visit our website. To learn more about the 1099-G tax form, please read our Frequently Asked Questions.


Continued Assistance for Unemployed Workers Act Unemployment Insurance Programs

Overview of Programs

On December 27, the federal COVID-19 relief package, called the “Continued Assistance for Unemployed Workers Act” that extends the CARES Act programs and provides additional federal unemployment benefits, was signed into law.

Read the details of the Continued Assistance for Unemployed Workers Act and CARES Act Benefit Program scenarios that may impact you.

Pandemic Unemployment Assistance (PUA)

  • Provides benefits to claimants that are not eligible for traditional UI benefits including the self-employed, independent contractors, gig economy workers, and those without sufficient work history.
  • Claimants are required to provide proof of their employment in order to be eligible for PUA.
  • Federal government has renewed the PUA program by providing an additional 11 weeks of benefits to claimants, for a total of 50 weeks.
  • PUA program extension is available from the week ending January 2, 2021, through week ending April 10, 2021.
  • No new PUA claims may be filed after March 13, 2021.

Federal Pandemic Unemployment Compensation (FPUC)

  • Provides an additional $300 per week for those who receive unemployment benefits during the weeks ending January 2, 2021, to March 13, 2021.

Pandemic Emergency Unemployment Compensation (PEUC)

  • Provides benefits to claimants after they have exhausted their regular UI benefits.
  • Regular UI benefits must have been exhausted on or after July 1, 2019.
  • Federal government has renewed the PEUC program by providing an additional 11 weeks of benefits to claimants, for a total of 24 weeks.
  • PEUC program extension is available from the week ending January 2, 2021, through week ending April 10, 2021.
  • No new PEUC claims may be filed after March 13, 2021.

Mixed Earner Unemployment Compensation Program (MEUC)

  • Payable for weeks ending Saturday, Jan. 2, 2021, to Saturday, March 13, 2021.
  • Provides an additional $100 weekly benefit payment to claimants that are receiving regular UI, PEUC, EB,