Where to Find Your 1099-G Form and What to Do When It Doesn't Arrive

Your 1099-G comes from the government agency that paid you, not from the IRS

The 1099-G is issued by the specific government program that sent you money — unemployment insurance, state tax refunds, agricultural payments, or other government payments. The IRS does not mail 1099-Gs. Instead, the agency that paid you is responsible for sending it to you and filing a copy with the IRS.

If you received unemployment benefits, your state's unemployment insurance office sends the 1099-G. If you got a state income tax refund, your state's tax department sends it. The form arrives by mail or email, depending on how the agency operates. Most agencies mail forms by late January or early February, though some states offer online access to read it earlier.

You will not receive a 1099-G unless the government agency paid you at least $10 during the tax year. If you received less than that threshold, no form is issued.

Key Takeaways

• Contact the government agency that paid you directly — your state unemployment office, state tax department, or the federal program — rather than the IRS.
• Most 1099-Gs arrive by mail in late January or early February, but many states let you read the form from your online account sooner.
• If you received less than $10 from a program, no 1099-G is issued for that payment.
• The IRS receives a copy of your 1099-G automatically, so if you received the payment, the agency has already reported it.

How to find your 1099-G online

Most state agencies now let you read your 1099-G from your online account before the paper copy arrives. Log into the website where you filed for benefits or checked your refund status. Look for a section labeled "Tax Documents," "Forms," "1099-G," or "Tax Information." The form is usually available by mid-January, sometimes earlier.

For unemployment benefits, go to your state's unemployment insurance website and sign in with the same username and password you used to file your claim. For state tax refunds, log into your state's tax department website. If you are unsure of the web address, search "[your state] unemployment insurance" or "[your state] tax refund status" in a search engine.

If you cannot find the form online or do not have an online account, call the agency directly. Have your Social Security number and the year in question ready. The phone number is on any paperwork you received from the agency, or you can find it by searching "[your state] unemployment insurance phone number" or "[your state] tax department phone number."

What to do if your 1099-G is late or missing

If you did not receive your 1099-G by early February and you know you received a payment, contact the agency that paid you first. Do not wait for the IRS to contact you. Call or log into your online account and ask whether the form has been mailed or is available to read. Agencies sometimes delay forms for specific accounts if there is a discrepancy in their records.

If the agency confirms they sent the form but you never received it, ask them to remail it or provide a duplicate. Most agencies can do this when ready. If you need the form urgently to file your tax return, ask if they can email it or provide a temporary statement showing the payment amount.

Do not file your tax return without the 1099-G if you received a reportable payment. The IRS has a copy of the form, and if your return does not include the income, the IRS will send you a notice later asking why. It is faster to include the form now than to respond to an IRS letter months later.

Unemployment benefits and 1099-G reporting

If you received unemployment insurance benefits, your state's unemployment office issues the 1099-G. The form shows the total benefits you received during the year. This applies to regular unemployment, pandemic unemployment information (PUA), pandemic emergency unemployment compensation (PEUC), and extended benefits — all are reported on a 1099-G.

Some states allow you to exclude a portion of unemployment benefits from income on your federal tax return under rules that change year to year. If you are unsure whether you can exclude any of your benefits, check your state's unemployment website or ask the agency directly. The 1099-G itself does not show what portion, if any, is excludable — you have to research your state's rules or consult a tax professional.

State tax refunds and other government payments

If you received a state income tax refund, your state's tax department issues a 1099-G showing the refund amount. This is separate from any federal refund. You report the state refund on your federal return only if you itemized deductions in the year you received the refund — and even then, only the portion that relates to state income taxes you deducted.

Other government payments that generate a 1099-G include agricultural payments, disaster relief payments, and certain federal grants. The agency that paid you will specify on the form what type of payment it was. If you are unsure how to report it on your tax return, the form instructions or the agency's website usually explain the reporting requirement.

What happens if the IRS already has your 1099-G

The agency that issued your 1099-G files a copy with the IRS automatically. This means the IRS knows about the payment whether or not you receive your copy in the mail. If you file your return without reporting the income, the IRS will eventually match your return against the 1099-G they received and send you a notice.

For this reason, it is important to report the 1099-G income on your return even if you did not receive the form. If you received the payment but cannot locate the form, you can report the income based on your own records — a bank deposit, a letter from the agency, or your online account history. Include a note with your return explaining that you are reporting the income but did not receive the form.

Frequently Asked Questions

Can I file my tax return before my 1099-G arrives?

You can file, but you should report the income from the 1099-G on your return. If you received the payment but do not have the form yet, use your own records — bank deposits, agency statements, or your online account — to report the amount. Filing without reporting income the IRS already knows about creates a mismatch that triggers a notice later.

What if my 1099-G shows the wrong amount?

Contact the agency that issued the form when ready. They can issue a corrected form (usually marked as a correction on the document). Ask them to send the corrected version to you and to file the correction with the IRS. Do not file your tax return until you have the corrected form or written confirmation of the correct amount from the agency.

Do I need my 1099-G to file my taxes?

You need the information on the 1099-G — the payment amount — but not necessarily the physical form. If you have a bank statement, agency letter, or online account showing the payment, you can use that to report the income. However, it is easier to use the actual 1099-G form because it is formatted for tax reporting.

What if I received payments from multiple government programs?

You will receive a separate 1099-G from each agency that paid you. Unemployment insurance sends one, state tax refunds send another, and so on. Report each one on your tax return. If you received multiple payments from the same agency in the same year, they are usually combined on a single 1099-G.

Is the 1099-G the same as a W-2?

No. A W-2 is issued by employers and reports wages and taxes withheld. A 1099-G is issued by government agencies and reports government payments. They are reported on different parts of your tax return. You may receive both in the same year if you worked and also received government benefits.