An IRS Form 1099-G (1099-G) is a federal tax form that lists the total amount of benefits TWC paid to a claimant the previous calendar year. Reported payments may include:
- Unemployment benefits;
- Federal income tax withheld from unemployment benefits; and
- RTAA (trade) payments.
TWC reports the total amount of unemployment benefits paid in the previous calendar year. That amount can include payments you may have not received because TWC recovered overpayments, payments made for benefit weeks in one calendar year that TWC paid in another calendar year, or payments TWC voided.
For example, you had an overpayment in March and repaid it in November of the same year. TWC cannot deduct the amount of the overpayment on the 1099-G because it is part of the total amount of benefits we paid. You may be able to adjust your tax return to account for the repayment, but TWC cannot change the 1099-G, because the total amount of benefits we paid is correct.
There may be several reasons why you and TWC differ on the amount of unemployment benefits paid including:
- TWC used benefits to pay back or reduce your overpayment.
- TWC issued the reported unemployment benefit payments early in the year, which you may have forgotten; or there was an interruption of payments because you moved from one benefit program to another.
- The reported amount includes payments issued in the calendar year covered by the 1099, but you requested the payment the prior calendar year. For example, you submitted payment requests for weeks in 2009, but TWC issued the payment in 2010. TWC reports the income in the year we paid the benefits, not when you request the payment. Form 1099-G for 2010 will include the amount paid in 2010.
- TWC voided deposits to your TWC debit card because you did not activate your debit card within one year of the deposit.
If you have repaid part or all of an overpayment, you may be able to report the repayment on your tax return. For more information, consult IRS Publication 17, Your Federal Income Tax, Part Two, Section 12 (Other Income). Publication 17 is also available by calling the IRS toll-free at (800) 829-3676.
Yes. You can file tax returns without Form 1099-G as long as you know the total amount of unemployment benefits TWC paid during the previous calendar year. You can find the total amount of benefits TWC paid you by logging in to the TWC web site,
ui.texasworkforce.org, or by calling
Tele-Serv and pressing option 2 for Claim Status.
Yes. You may request a duplicate copy of 1099-G by calling
Tele-Serv and pressing option 2 for Claim Status. You do not need a paper copy of the Form 1099-G to file your tax return; the IRS only needs the total amount of benefits TWC paid you during the previous calendar year.
TWC staff can reissue a Form 1099-G for the previous calendar year beginning on February 1 of the current year.
