Skip to content
PayByTown

Form 1099-G: Tax form for unemployment benefits

EDD issues Form 1099-G by January 31 each year, showing the unemployment benefits it paid you. Unemployment is taxable on your federal return. EDD says you do not have to report it on your California return.

Last checked: · Form revision: DE 8714Q (11-22)

Who uses it
Anyone who received unemployment benefits from EDD during the year.
When you get or need it
By January 31 in UI Online. It is mailed unless you choose electronic delivery by December 27 (Profile in UI Online, Form 1099G Preferences). It stays available online for five years.
How to submit it
View it in myEDD under UI Online, Payments, Form 1099G. To get a paper copy use Request Paper Copy on the same page, or the self-service line 1-866-333-4606. Representative line 1-866-401-2849, Monday–Friday 8 a.m.–5 p.m. Pacific. Corrected forms do not appear online.
Deadline
EDD provides the form by January 31; choose electronic delivery by December 27.

Open on the EDD siteOfficial PDF

What each part means

Labels are quoted from the form; the explanation is EDD's own meaning in plain words, not advice on how to answer.

Box 1: Unemployment compensation
The total benefits EDD paid you for the year.
Box 4: Federal income tax withheld
Federal tax withheld from your benefits. If you chose withholding when you certified, EDD's rate is 10 percent.
Box 2, Box 3 and Benefits Repaid
EDD's specimen form lists Box 2 as State or Local Income Tax Refunds, Credits or Offsets, and has lines for benefits you repaid. Repayments taken out of claim benefits, penalties and collection costs are not included.
Tax treatment
Report it on your federal return. EDD says unemployment compensation is exempt from California income tax and you do not need to report the 1099-G on your California return. Benefits are taxed in the year the payment was issued.
Wrong amount or not yours
Check Payments, Payment History in UI Online and call 1-866-401-2849 if the amount is wrong. If you got a 1099-G but never filed a claim, you may be a fraud victim: report it through Ask EDD or the same number.

What EDD warns about

  • Box numbers come from EDD's specimen form (DE 8714Q), not from the IRS instructions. Check the IRS instructions for your return.

Sources

Last checked: . Legal information from the agency's own materials, not legal advice. Rules and forms change: confirm with EDD before you rely on a detail. We are not the EDD or the State of California. We never ask for your EDD login, Social Security number or any claim details.