Paying income taxes on unemployment benefits

Learn about filing your income tax return and tax forms we send you. We can withhold income taxes from your benefits if you want us to.

Tax forms we provide

We send 1099-G tax forms for the types of benefits below.

Unemployment benefits

Every January, we send a 1099-G form to people who received unemployment benefits during the prior calendar year. If you received unemployment benefits during that time, use this form to file your taxes.

Family leave benefits

For more information about 1099-G forms for family leave benefits, visit the payments section of the help center on the Paid Family and Medical Leave website. We only provide a 1099-G for family leave benefits, not for medical leave.

Disaster Unemployment Assistance and Mixed Earners Unemployment Compensation

We send separate 1099-G forms to you if you received:

  • Disaster Unemployment Assistance (DUA).
  • Mixed Earners Unemployment Compensation (MEUC).

If you also received regular unemployment benefits, we will mail you another 1099-G form for those benefits.

Where to find your tax forms

You will receive your 1099-G tax form via mail. If you have an eServices account, you will be able to see it there as well. If you do not have an eServices account and want to hear the amounts on your 1099-G form, call our automated claims line.

eServices

Sign in to your eServices account and choose the "1099s" tab.

Mail

We mail the 1099-G form to the address we have on record as of mid-January. The U.S. Postal Service will not forward the 1099-G form unless they have your new address on file.

Automated claims line

Call the Claims Center at 800-318-6022. You will need your Personal Identification Number (PIN) to access information for your 1099-G form. This phone option is available through April 30 of every year.

Filing and withholding taxes

For tax filing information, call the Internal Revenue Service (IRS) at 800-829-1040 or visit the IRS website. You may want to have copies of the previous year's tax records available.

Electronic filing

If you file your tax return electronically, you need to identify ESD as the agency that paid you benefits:

Employment Security Department
State of Washington
PO Box 9046
Olympia, WA 98507-9046
Federal I.D. 91-1762161

Some electronic filing programs may require an agency phone number. Use 800-318-6022.

Withholding taxes from your unemployment benefits

The IRS does not require us to withhold taxes from your weekly unemployment benefits. However, you may choose to have us deduct 10% of your weekly benefits for income tax purposes. This can help you pay less when you file your tax return. To stop or restart tax deductions from your weekly benefits, log into eServices or call the Claims Center at 800-318-6022.

We cannot refund any money we withhold for income tax purposes. Only the IRS can refund your withholdings if you qualify for a federal income tax refund. If we overpay you and the payment includes an IRS deduction, you will have to repay the benefits you received along with the amount we withheld.

Overpayments and adjustments

The IRS requires us to report all benefits we pay you each calendar year. The amount on your 1099-G form does not include any benefits you repaid or adjustments to claims.

When filing your tax return, you do not need to include the benefits you repaid. However, you will need to subtract the benefits you repaid from the total amount of benefits you report to the IRS.

You will need to provide receipts or other records to resolve any disagreements with the IRS.

If you repaid benefits or think your 1099-G is inaccurate, email us at UI1099@ESD.wa.gov to request a document that states the amount of benefits you repaid.

If you believe your 1099-G form is incorrect because of unemployment fraud, learn about filing taxes when you experience fraud.

Call the IRS at 800-829-1040 if you have questions about reporting repayments.

If you do not receive your 1099-G form by the end of January

Access your 1099-G through eServices

You can log in to your eServices account and find your 1099-G form under the 1099s tab.

Get a copy of your 1099-G form by email, mail or fax

You must email, mail or fax us to request a copy of your 1099-G form. Your copy will arrive within 10 days after we receive your request.

Please wait until the end of January to request a copy.

Request a copy of your 1099-G form via email

Email us at UI1099@ESD.wa.gov. Include the following in your email:

  • Name.
  • Claim ID, also called a Claimant ID.
  • Current mailing address.
  • Date of birth.
  • Phone number, including area code.
  • Email address where we should send the copy.

Do not include your Social Security number in an email. Instead, use your claim ID. To find your claim ID:

  • Log into eServices, click on the "Summary" tab, and look under "My Accounts."
  • Check the top of letters we have sent you.

If you request an emailed copy, we will send it to you via secure email. We will also include instructions for accessing the form. If we need to contact you, we will use the phone number, address or email you provided.

Request a copy of your 1099-G form via mail or fax

Include the following in your letter or fax:

  • Name
  • Social Security number or claim ID
  • Current mailing address
  • Date of birth
  • Phone number, including area code
  • Signature

Send your request to our mailing address or fax number:

Employment Security Department
Attn: UI Imaging/1099
PO Box 19019
Olympia, WA 98507-0019

Toll-free fax: 800-301-1796

Get help

IRS

Employment Security Department

In your email, include your:

  • Name
  • Claim ID, also referred to as Claimant ID in letters
  • Current mailing address
  • Date of birth
  • Phone number, including area code