FAQ: Paying federal income tax on your Unemployment Insurance benefits

Although the state of New Jersey does not tax Unemployment Insurance benefits, they are subject to federal income taxes.
If you collected unemployment benefits in the previous calendar year, you must report those benefits as income on your current federal tax return.
To do that, you will need your 1099-G tax form. You may have received this form in the mail or electronically to the email address we have on file.
If you don’t have a copy, you can still access your 1099-G form online by logging into your account (for current or previous tax years’ form) and following the instructions below.
Follow this printable guide to get your 1099-G (leer las instrucciones en español).
Follow this printable guide to get your 1099-G (leer las instrucciones en español).
IMPORTANT: To access your 1099-G you will need the following:
- Your email address and the password you created when applying for benefits
- If you do not know your email address and/or password, see step #2 for instructions.
- The year(s) you received benefits
- If you do not know the year(s) you received benefits, you can check the date of your BC-9 form or you can check when payments were deposited into your banking or debit card account.
1. Click here to log in to your account. The screen will look like this:
If you forgot your email address or password, click either of the links below the “Log In” button to get your account information.
2. This will bring you to the homepage to apply for unemployment benefits. Select the “My account” tab located on the top right of the screen and then click on "Tax form” from the drop-down menu.
3. This will bring you to a page that explains what the 1099-G form is and why it is important. Review this information. Then scroll to the bottom of the page and click "Continue.”
4. This will bring you to a new page that will allow you to view and print your 1099-G page. Click "Continue.”
You will be brought back to the page you just saw that explains what the 1099-G form is and why it is important. This is not a mistake! Review the information once more, and click "Continue."
5. Select Tax Year: This will bring you to a page where you will select the relevant tax year(s) you are looking for. Select a tax year from a pick list in which you were paid benefits. Please remember that the tax year you were paid benefits might be different than the year you applied for benefits. Then click “Submit.”
- Note: You can only select one year at a time. If you received unemployment during more than one calendar year, a 1099-G form will be issued for each year you received benefits. You will be able to “Select Another Tax Year” in the following step if you need a 1099-G for more than one tax year.
6. View your 1099-G information: If you wish to print a 1099-G IRS form, please click “Print Form” at the bottom of the page.
7. You will be brought to a page to view your official 1099-G form to report taxable income from unemployment benefits. If you would like to print the document, click “Print Page.”
8. Saving Options: If you do not have a printer available and would like to save a copy, change the destination to “Save as PDF.”
- If you are using a computer, save the PDF of the 1099-G Form to your desired location (ex. Desktop).
- If you are using a smart phone, you can mail the form to your email for easy access:
- To save the form on your iPhone tap the export icon
and click “Save to Files” or press on your Notes app.
- If you are using an Android, tap the download icon
to download the form. To confirm the document was downloaded or to open the document, open the My Files app.
- To save the form on your iPhone tap the export icon
Please remember that this tax form contains your Social Security number and other private and sensitive information. Make sure to print and store your Form 1099-G securely.
If you have not signed in to your account since January 22, 2024, your account was deleted due to inactivity.
You must create a new account to access your 1099-G. You can use the same email address you used to create the original account.
If you can't access your 1099-G online using the instructions on this page, you may contact your Reemployment Call Center to request a hard copy. Depending on the day your request is received, it will take 10 days or more to receive it via regular mail.
Follow this printable guide to get your 1099-G (leer las instrucciones en español). After you log in to your account, you will be able to select a year and view your 1099-G from past years.
If you received a 1099-G this January but did not receive Unemployment Insurance compensation payments in the previous calendar year, you may be a victim of identity theft. Please report your case of suspected fraud as soon as possible online or by calling our fraud hotline at 609-777-4304. We recommend consulting the IRS website or your tax preparer for instruction on how to note on your tax return that you were a victim of fraud, and that you should not be responsible for paying taxes on the income. Read more about Unemployment Identity Fraud here.
Your 1099-G reflects the total amount paid to you during the applicable tax year, regardless of the week that payment was for. So if you received payments this year for unemployment benefits that were due to you from a previous year, the income from those payments will appear on your 1099-G for this year (the year the benefits were received).
If you were overpaid benefits, your 1099-G will still reflect, per federal law, the amount of funds paid to you, regardless of any funds you have returned. Please refer to the section titled “Repayments” in the IRS Publication 525 Taxable and Nontaxable Income for guidance on how to report overpayments/returned funds.
If you still believe the amounts on your 1099-G are incorrect, call a Reemployment Call Center and let the agent know.
While the state of New Jersey does not tax unemployment benefits, these benefits are subject to federal income tax-this includes all state and federal pandemic related unemployment benefits.
When you submit your initial unemployment application, you can choose to have 10 percent of your weekly benefit withheld and sent to the IRS.
You can also select or change your withholding status at any time by mailing a Request for Change in Withholding Status form to us at:
New Jersey Department of Labor and Workforce Development
Unemployment Insurance
PO Box 908
Trenton, NJ 08625-0908
If you certify for your benefits online, you will receive a confirmation screen that provides the gross and net amount of your payment, the amount deducted for any refunds or garnishments, tax withheld on your payment, and tax withheld year to date. It will also give the remaining balance on your claim.
NJ Unemployment’s FEIN number is 22-2481818. The address is: New Jersey Department of Labor, Unemployment Insuranc,e PO Box 916, Trenton, NJ 08625-0916.
Your form 1099-G, Income Tax Statement, which documents the amount of Unemployment Insurance benefits paid and the amount of federal income tax withheld, is available in January, for any benefits you received in the previous calendar year. This information needs to be included on your federal income tax return.
For this tax year:
- If we have your email address on file, you will receive your 1099-G by email by January 31.
- 1099-G information will also be available from your online account no later than January 31.
- A printable guide to get your 1099-G is available. (Descargue la guía en español).
Both a federal and New Jersey Earned Income Tax Credit (NJEITC) are available to eligible taxpayers.
Workers who are eligible for the federal credit also qualify for the NJEITC. Like the federal credit, the NJEITC can reduce the amount of tax you owe, or increase the amount of your refund check. Learn more here.
For more information about the NJEITC:
For more information about the current federal Earned Income Tax Credit:
- Online
- By phone: Call the IRS at 1-800-829-1040