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1099-G Income Tax Form: Reporting Unemployment Insurance Benefits

In Maryland, unemployment insurance benefit payments are subject to both federal and state income taxes and must be reported on your income tax return. 

If you received unemployment insurance benefits in the last calendar year, you will receive a 1099-G tax form to help you file your income taxes. The 1099-G will show the total amount of Maryland unemployment insurance benefit payments you received last year. 

The 1099-G tax form has 3 parts:

  • Copy A is for your federal income tax return.
  • Copy B is for your state income tax return.
  • Copy C is for your personal records.

Your 1099-G will be available online and mailed to you in January for the benefit payments you received in the previous year. 

You will get your 1099-G in 2 ways: 

Can I go paperless? Can I get a paper copy?
Yes to both. You may change your preferences on how to receive the 1099-G by going to the Maryland Unemployment Insurance Portal (BEACON) website or mobile app and select Account Profile and Maintenance, then choose Claimant Maintenance. Under the Communication Preferences tab, you can update your 1099-G delivery preference.

What if I went paperless and now need a paper copy?
To receive a copy of your 1099-G by mail after the 1099-Gs are issued, please email the Benefit Payment Control unit at dlui1099-labor@maryland.gov. If the 1099-Gs have not been issued, follow the steps above to change your delivery settings in the Maryland Unemployment Insurance Portal (BEACON). 

What should I do if my mailing address changes?
If your address changes, you must update your mailing address in the Maryland Unemployment Insurance Portal (BEACON) website or mobile app. To update your mailing address, go to the Quick Actions section and select Change Address/Phone/Email. Next, click on the Address Summary tab and choose the appropriate address link to revise your information.

You can also call a claims agent at 667-207-6520, Monday through Friday, 8 a.m. to 4 p.m.

If you received unemployment insurance benefits from the Maryland Division of Unemployment Insurance, the payer is the Maryland Department of Labor. The Maryland Department of Labor Federal Identification Number (FIN) is: 52-2006962.

You will use the same Payer’s Identification Number for both your federal and state income tax returns.

If you did not receive a 1099-G, contact the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov or by phone at 410-767-2404.

Complete this form to report incorrect information on your 1099-G and return it, along with a copy of your photo identification (for example, your driver’s license or passport), to the Benefit Payment Control unit by email at dlui1099-labor@maryland.gov.

Complete this form to report that you received a 1099-G in error or an incorrect 1099-G and return it, along with a copy of your photo identification (for example, your driver’s license or passport), to dlui1099-labor@maryland.gov.

If you did not receive UI benefits in 2024, you are not responsible for paying taxes on fraudulent benefits.

For questions, contact the Benefit Payment Control unit at 410-767-2404.

If you received a 1099-G from a state other than Maryland, please contact that state’s unemployment insurance office listed on your 1099-G form. The Division of Unemployment Insurance can only assist with issues related to benefits received in Maryland.

Your 1099-G will come with an Income Tax 1099-G Insert that provides you information about:

Quick Links

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Maryland Department of Labor

100 S. Charles Street, Tower I, Baltimore, MD 21201

Dial 7-1-1 to place a call through Maryland Relay

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