The Statement for Recipients of Certain Government Payments (1099-G) tax forms are expected to be available in mid-January 2023 for New Yorkers who received unemployment benefits in calendar year 2022. This tax form provides the total amount of money you were paid in benefits from NYS DOL in 2022, as well as any adjustments or tax withholding made to your benefits. Benefits paid to you are considered taxable income. You must include this form with your tax filing for the 2022 calendar year.
How to get your 1099-G tax form
In January 2023, NYS DOL will automatically mail 1099-G tax forms to customers who were paid benefits in 2022, unless they previously opted to only receive their tax forms electronically. These forms will be sent to customers’ addresses on file.
You can also receive your 1099-G online. The 1099-G for calendar year 2022 will be available in your online account at labor.ny.gov/signin to download and print by mid-January 2023. To access this form, please follow these instructions: How to Get Your 1099-G online.
Frequently Asked Questions
Q: Is the 1099-G a bill?
These payments will not show on your 1099-G form:
Q: Can I have my tax withholding returned to me?
Q: What should I do if I received a Statement of Proposed Audit Change, DTF-960-E, from the NYS Department of Taxation and Finance?
If you agree with the proposed amount due and want to pay in full in any of the ways below. You must also complete and return the consent section on page 4 of the notice.
If you disagree with the proposed amount due, you may request a review of the notice. If you request a review, you are not required to pay the proposed amount due. However, interest and penalty will continue to accrue. You may request a review with the NYS Department of Taxation and Finance in any of the ways below:
The tax department will review the information and, if appropriate, revise the proposed amount due.
Q: What can I do if I received a Statement of Proposed Audit Change, DTF-960-E, from the NYS Department of Taxation and Finance, but I never filed for unemployment benefits?
If you receive a Statement of Proposed Audit Change but did not file for unemployment benefits and believe you may be a victim of fraud or identity theft, follow these steps:
Q: Are unemployment benefits exempt from income tax?
The total amount of unemployment benefits you received is taxable to New York State under New York State Tax Law. While you may be eligible to exclude a portion of your unemployment benefits on your federal tax return, there is no exclusion in New York State.
1099-G Form Breakdown
The information on the 1099-G tax form is provided as follows:
Disagree with your 1099-G information?
If you disagree with any of the information provided on your 1099-G tax form, you should complete the Request for 1099-G Review.
You may send the form back to NYSDOL via your online account, by fax, or by mail. Follow the instructions on the bottom of the form.
Once NYSDOL receives your completed Request for 1099-G Review form, it will be reviewed, and we will send you an amended 1099-G tax form or a letter of explanation.
Notice to Representatives of Deceased Claimants
Q: How do I access the 1099-G tax form if I am the representative of a deceased claimant?
A: For the New York State Department of Labor to provide you with information belonging to a deceased unemployment insurance claimant, you must first show that you are legally authorized to receive this information.
If the deceased claimant had no assets, or all property owned by the deceased claimant was owned in common with someone else, then no Executor or Administrator may have been appointed. The representative of the deceased claimant must provide proof that they are authorized to obtain the information. In this case, a surviving spouse should provide NYS DOL with:
Please submit proof that you are authorized to receive the deceased claimant’s information using one of the following methods: