Where to request your 1099-G and when it arrives

Your 1099-G is issued by the specific government agency that paid you. If you received unemployment benefits, your state's unemployment insurance office sends it. If you got a tax refund, the IRS sends it. If you received other government payments — disaster relief, agricultural payments, student loan discharge — the agency that made the payment is responsible.

Most agencies mail 1099-Gs by January 31 each year for payments made in the prior calendar year. You should receive it without asking. If you don't have it by early February, contact the agency that paid you directly rather than waiting.

The form arrives by mail to the address on file with that agency. If you've moved since receiving the payment, update your address with them first — the IRS, your state unemployment office, or whichever agency paid you.

Key Takeaways

  • The agency that paid you — not the IRS — issues and mails your 1099-G, usually by January 31.
  • If you received unemployment, contact your state's unemployment insurance office; for tax refunds, contact the IRS; for other payments, contact the agency that made the payment.
  • Update your mailing address with the paying agency before January if you've moved since receiving the payment.
  • If your 1099-G doesn't arrive by mid-February, request a duplicate directly from the issuing agency rather than waiting.

How to request a duplicate 1099-G from your state unemployment office

If you received unemployment benefits and need a replacement 1099-G, contact your state's unemployment insurance office. Most states let you request a duplicate online through their benefits portal, by phone, or by mail.

Have your Social Security number and the year you received benefits ready. The office will verify your identity and reissue the form. Processing time varies by state — some send duplicates within days, others take two to three weeks. Ask whether they'll email it or mail it, since email is faster if you need it urgently.

If you can't locate your state's unemployment office, search "[your state] unemployment insurance office" or call 211, which can direct you to the right department.

How to get a duplicate 1099-G from the IRS

If you received a federal tax refund and your 1099-G didn't arrive, the IRS can send a duplicate. Call the IRS at 1-800-829-1040 and have your Social Security number, filing status, and the year of the refund ready.

The IRS can also issue a transcript that shows the refund amount if you need proof of the payment for another reason. A tax return transcript or account transcript both show refund information and can substitute for a 1099-G in some situations. Ask which document the IRS recommends for your purpose.

Processing a duplicate 1099-G by mail takes about two weeks. If you need it faster, ask whether the IRS can email it or provide the information over the phone so you can note it yourself.

How to get a 1099-G for other government payments

If you received disaster relief, agricultural payments, student loan discharge, or other government information, the issuing agency sends the 1099-G. Contact that agency directly — FEMA for disaster aid, the Department of Agriculture for farm payments, your loan servicer for student loan discharge, and so on.

The agency's customer service line can tell you whether a 1099-G was issued, when it was mailed, and how to request a duplicate. Have your account number or case number ready, along with the year of the payment.

What to do if you never received a 1099-G but know you were paid

If you're certain you received a government payment but no 1099-G arrived by mid-February, the agency may not have issued one. Some payments don't require a 1099-G — for example, certain disaster relief payments or means-tested benefits may be excluded.

Contact the paying agency and ask whether a 1099-G was issued. If it was, request a duplicate. If it wasn't, ask for written confirmation of the payment amount and date, which you can use when filing your tax return or when responding to the IRS if they question the income.

Keep records of any correspondence with the agency. If the IRS later asks about unreported income, you'll have documentation showing you inquired about the 1099-G.

Reporting your 1099-G on your tax return

When you file your tax return, you'll report the income shown on your 1099-G. The form itself tells you which line of your return to use — most unemployment goes on Form 1040, line 19, though some types of government payments go elsewhere.

If you received a 1099-G but didn't receive the physical form in time to file, you can still file your return. Report the income based on the amount you know you received, and attach a note explaining that you're awaiting the form. The IRS will match it to the 1099-G when it arrives.

Some government payments are taxable and some are not. Your 1099-G will show only taxable payments, so you don't need to report anything that doesn't appear on it.

Frequently Asked Questions

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

Yes. If you know the payment amount, you can report it on your return and file. The IRS will match your return to the 1099-G when it arrives. If the amounts don't match, the IRS will contact you, so make sure your figure is as accurate as possible.

What if the 1099-G shows the wrong amount?

Contact the issuing agency when ready and ask them to issue a corrected form. They will send you a corrected 1099-G and also send a corrected copy to the IRS. If you've already filed your return, you can file an amended return once you receive the corrected form, or wait for the IRS to contact you if they notice the discrepancy.

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

No. If you know the payment amount, you can report it on your return without the physical form. However, keep the form for your records once it arrives. The IRS uses it to verify the income you reported.

Who do I contact if I moved and my 1099-G went to my old address?

Contact the agency that issued the payment and update your address. Ask them to reissue the form to your new address or confirm the payment amount so you can report it on your return. The post office can sometimes forward mail, but it's faster to request a duplicate directly from the agency.

Is there a important date to request a duplicate 1099-G?

There's no strict important date, but requesting it early in the tax season — by February or March — is wise. Agencies are busier closer to the April tax important date, so processing takes longer. You can request a duplicate any time you need it, even years later if you're amending a prior return.