I Received Unemployment Income Last Year, But Have Not Received Any Document to Report It
If you received unemployment benefits during the previous tax year, the IRS requires you to report this income on your federal tax return. Even if you did not receive a Form 1099-G (which reports unemployment compensation), you are still responsible for reporting the amount you received.
What You Need to Know
- Unemployment income is taxable at the federal level and may also be taxable at the state level, depending on your state’s rules.
- Form 1099-G is typically issued by state unemployment agencies to report unemployment compensation. However, not all states issue this form, or you may not have received it due to delays or administrative issues.
- You must report all unemployment income received during the year, regardless of whether you received a 1099-G. This includes benefits paid by state or federal programs.
- Report on Form 1040: Include the total unemployment income on Form 1040 Schedule 1 line 7 of Form 1040, 1040-SR, or 1040-NR.
How to Report Without a 1099-G
- Recall the total amount of unemployment benefits you received during the year.
- Record this amount on Form 1040 Schedule 1 line 7.
- If you are unsure of the exact amount, contact your state unemployment office or check your benefit statements or bank records.
Important Notes
- Unemployment benefits are not subject to federal income tax withholding, so you may owe tax if you did not make estimated tax payments.
- Some states do not tax unemployment benefits. Check your state’s tax rules for details.
- If you received benefits from multiple states, you may need to report them separately on your state returns.
Source:
Publication 519 (2025)
Publication 575 (2025)
Publication 225 (2025)
Form 1040 Instructions (2025)
Form 1040-NR Instructions (2025)
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing your tax return.