What is pua on 1099g?

If you received a 1099-G form from Continental American Insurance Company (AFLAC Group) for Paid Family and Medical Leave income, that income will show in box 1 as ‘Unemployment Compensation’. That is correct, the federal government puts unemployment compensation income in box 1 and also uses box 1 for Paid Family & Medical Leave income as well.

For residents who received both unemployment earnings AND Paid Family and Medical Leave in 2022, you will receive a 1099-G from the Connecticut Department of Labor and a separate 1099-G from the Continental American Insurance Company (AFLAC Group)

If you have Paid Family and Medical Leave income in box 1 and have questions, please call (877) 499 8606.

The Connecticut Department of Labor (CTDOL) mails tax forms to your address of record in early 2023. These are the 1099G forms, and they reflect:

If you received a 1099G form and you did not file for or collect unemployment benefits, please report this to us immediately. This may mean you are a victim of identity theft. We will investigate your claim and if we find you are a victim of identity theft, we will reissue the 1099G as soon as possible. The IRS has issued guidance for these taxpayers:

"Taxpayers who receive an incorrect Form 1099-G should contact the issuing state agency to request a revised form. If they’re unable to get a timely, corrected form from states, they should still file an accurate tax return, reporting only the income they received. They should save whatever documentation they have regarding their attempts to receive a corrected form from their state agency."

If you received a 1099G that does not reflect a repaid overpayment, please read our FAQ.

Regular state unemployment benefits (UI), Pandemic Emergency Unemployment Compensation (PEUC), and Extended Benefits (EB) are all issued a 1099G (formerly called a UC-1099G).

Pandemic Unemployment Assistance (PUA) benefits are reflected on a different form, the PUA-1099G.

If you collected UI/PEUC/EB and PUA, you must file your taxes using both forms.

For tax year 2022, claimants will be mailed their 1099G and/or PUA-1099G form by January 31, 2023. The 1099G and PUA-1099G forms for tax year 2022 will also be available in your ReEmployCT account. To access these forms,

For tax years 2021 and prior, please submit a 1099G/PUA-1099G tax form request.

If you have a 1099G that does not reflect a repayment you made in 2022, CTDOL urges you to follow IRS guidance:

"If you received an overpayment of unemployment compensation in 2022 and you repaid any of it in 2022, subtract the amount you repaid from the total amount you received."

Under this guidance, filers should subtract the amount they repaid to CTDOL from the amount in 1099G Box 2 and report the difference. For questions on how to report, please consult your tax professional.

2. Is the 1099G form a bill that I need to repay?

No, 1099G and PUA-1099G forms are not bills that need to be repaid. Unemployment benefits are taxable income. The 1099G and PUA-1099G forms are what you use to report that income when filing your federal and state income taxes.

3. Why do I need 1099G information for 2022 when my company’s holiday shutdown was in 2021?

Unemployment benefits are reported to the IRS via 1099G when they were paid to you. Therefore, if the shutdown was at the end of 2021 and benefits were paid in January 2022, those earnings are reported with your 1099G information for 2022.

4. I see a figure reported in #3 “AMOUNT REPAID” of my 1099G information. What does it mean?

The figure reported in #3 “AMOUNT REPAID” reflects repayment(s) you made in 2022 for a past unemployment compensation overpayment, including cash or credit card repayments, offsets to your unemployment benefits, garnishments, and intercepts from income tax refunds. Please consult the IRS or a tax expert to determine if you can claim an unemployment repayment for 2021.

5. My 1099G information for 2021 shows that either no taxes were taken out or too little taxes were taken out. Is there anything that can be done to correct this issue?

If you elected to have taxes withheld from your unemployment benefits when you filed your initial claim, tax amounts were withheld at a flat percentage from payments made to you in 2022. If you did not elect to have taxes withheld from your unemployment benefits when you filed your initial claim, no tax amounts were withheld. If you are currently filing for unemployment benefits or file a claim in the future, you can update your withholding status.

To update your withholding status,

6. Does the Department of Labor report the 1099G information to the IRS and DRS?

Form 1099G information is available in your UI OnlineSM account. If you received taxable unemployment compensation, including if you became disabled and began receiving disability benefits, your UI Online account will be updated with this information by January 31.

We will mail you a paper Form 1099G if you do not choose electronic delivery by December 27.

Form 1099G tax information is available for up to five years through UI Online.

Note: If an adjustment was made to your Form 1099G, it will not be available online. Call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

Confirm the amount on your 1099G by viewing your Payment History in UI Online. For detailed unemployment payment information in UI Online, refer to UI Online: Access Tax Information/Form 1099G Using UI Online (YouTube).

Note: The 1099G will show the total benefits paid and any federal taxes withheld or child support you owed. So, your 1099G may show more than the payments you received for your claim.

If you don’t agree with the amount on your Form 1099G, call 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time), except on state holidays.

If you don’t agree with payments listed in your UI Online or SDI Online account, call:

If you still don’t agree with your Form 1099G amount, go to Ask EDD and select Continue at the bottom of the page to submit a question.

In most cases, Disability Insurance (DI) benefits are not taxable. However, if you are receiving unemployment benefits, then become ill or injured and begin receiving DI benefits, the DI benefits are considered a substitute for unemployment benefits, which are taxable.

If DI benefits are taxable, you will receive a notice with your first benefit payment. You will receive a Form 1099G for your federal return only. You can access your Form 1099G information in your UI Online account.

If you received unemployment benefits before filing a claim for DI benefits and did not receive a Form 1099G, contact the 1099G Service Line at 1-866-401-2849, Monday through Friday, from 8 a.m. to 5 p.m. (Pacific time) except on state holidays.

If you have more questions, you can contact the IRS at 1-800-829-1040. TTY: 1-800-829-4059.

According to the IRS, Paid Family Leave (PFL) benefits are considered a type of unemployment compensation and are taxable. Your PFL benefits are taxable and reportable on your federal return only.

For more information about PFL, visit Paid Family Leave or call 1-877-238-4373.

The amount in the Benefits Repaid box of Table A or Table B of your Form 1099G is based on payments processed between January 1 and December 31 of the tax year.

Only cash repayments are reported on Form 1099G. Benefits taken from your claim to repay an overpayment are not cash repayments, and are not included in this box. Penalties and other collection costs are not repayments of a benefit overpayment, and are not reported on Form 1099G.If you repaid part or all of an overpayment, the IRS allows you to deduct the repaid amounts on your income tax return. For more information on deducting an overpayment on your tax return, review the IRS Instructions or contact the IRS or a tax professional.

For more information, visit Benefit Overpayment Services.

If you still don’t agree with your Form 1099G repayment amount, go to Ask EDD and select Continue at the bottom of the page to submit a question.

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Form PUA-1099G is a federal form that the Internal Revenue Service requires to be provided to unemployment compensation recipients who were paid PUA benefits during the prior year. This statement shows the amount of PUA benefits paid and the amount of federal income tax withheld, if any.

To access tax records online, the U. S. Internal Revenue Service (IRS) should be able to help by completing the following steps:

Tips:

Please direct questions or problems about this process, to the IRS at 800-829-1040 (7 AM to 7 PM local time).