1099-G Tax Form Information
January 2021
Background
All individuals who received unemployment insurance (UI) benefits in 2020 will receive the 1099-G tax form.
Claimants who collected UI benefits last year need the 1099-G tax form from IDES to complete their federal
and state tax returns. The 1099-G tax form will be available by the end of January 2021 and mailed or emailed to
IDES claimants based on previously selected claimant preference.
The 1099-G form is necessary for individuals who received state and/or federal benefits. This pertains to claimants
who received both regular UI benefits and benefits paid under new federal pandemic relief programs including Federal
Pandemic Unemployment Compensation (FPUC), state Extended Benefits (EB), Pandemic Unemployment
Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), and Lost Wages Assistance (LWA).
How to Access the 1099-G Form
Upon establishing an IDES account, claimants are provided an option to receive their 1099-G form electronically.
Those who opted for electronic delivery will receive an email notification towards the end of January 2021. This email
will contain instructions to access the document from the IDES website.
For those who opted NOT to receive their 1099-G form electronically, IDES will mail a paper form during the last
week of January. These claimants may also access and print their 1099-G form online by going to
ides.illinois.gov/1099G, or calling Tele-Serve at (312) 338-4337.
Fraud Warning
If an individual did not receive UI benefits in 2020, yet still received a 1099-G form from IDES, this may indicate
that a fraudulent claim was filed in their name. The IRS has provided guidance to states regarding these nationwide
identity theft and unemployment fraud schemes. Individuals who may have erroneously received a 1099-G form
should immediately contact IDES at (800) 244-5631.
IDES representatives will return calls on a first-in, first-out basis to ensure the fraudulent claim is shut down, and to
address the 1099-G form. Once a fraudulent claim is reported, investigated, and confirmed by IDES, the victim will
not be held responsible for repaying any benefits fraudsters may have received in their name, nor will they be held
responsible for tax implications resulting from a fraudulent claim. IDES understands the urgency associated with tax
season and is committed to ensuring agency resources are available to assist individuals who received a form in error.1
Additional Information and Questions
Additional information on 1099-G forms is available at ides.illinois.gov/1099G. For tax filing information, individuals
are encouraged to call the IRS at (800) 829-1040 or visit their website at irs.gov.
Individuals can also contact the Department at 800.244.5631 and select the appropriate queue to speak with an expert:
• Select your language
• When prompted, press 2 to indicate you are an individual
• Next, press 1 if you received a 1099-G form in error, or press 2 for all other 1099-G related inquiries
If you are already awaiting a callback for a different inquiry, we will be able to handle your 1099-G related questions
on that same call. There is no need to queue for an additional callback.
1
Tax fraud can result in criminal penalties. Some of the criminal activities in violations of federal tax law include deliberately underreporting or
omitting income or hiding or transferring assets or income. See https://www.irs.gov/compliance/criminal-investigation/types-of-fraudulent-
activities-general-fraud. Federal criminal penalties can include fines and imprisonment. See 26 U.S.C. §7201, §7206, and §7207. Under Illinois
law, intent to defraud for tax purposes may be inferred from conduct such as concealment of assets or covering up sources of income, or any
other conduct, the likely effect of which would be to mislead or conceal. See 86 Illinois Admin Code 700.330(c). State law provides penalties
for tax fraud. 35 ILCS 735/3-6.
WHAT TO KNOW
ABOUT YOUR
1099-G FORM
What is the 1099-G
Form? Who Receives a
The 1099-G form is needed to
1099-G Form?
complete your state and federal All individuals who received UI
tax returns if you received benefits in 2020 will receive the
unemployment insurance (UI) 1099-G tax form. This includes
benefits last year. It contains claimants who received regular UI
information about the UI benefits benefits and claimants who
you received, and any taxes received benefits under new
withheld. federal pandemic relief programs
(PUA, PEUC, EB, FPUC, and LWA).
How to Access the Fraud Alert
1099-G Form If you didn't receive UI benefits in
2020, yet received a 1099-G form,
1099-G forms are made available in
this may indicate that a fraudulent
late January 2021. Based on their
claim was filed in your name. If this is
previously stated preference,
the case, immediately contact IDES
claimants will receive the form via
at (800) 244-5631. IDES
email or traditional mail (USPS). 1099-
understands the urgency associated
G forms can also be retrieved by
with tax season, and will ensure
visiting ides.illinois.gov/1099G or
victims who received this form in
calling Tele-Serve at (312) 338-4337.
error are quickly assisted.
Additional Information and Questions
Individuals can call IDES at (800) 244-5631 with questions about
their 1099-G form. Please select the appropriate prompts that best
describe the reason for your call.
Resources are also available on IDES's website. Please visit
ides.illinois.gov/1099G
If you have questions about tax filing, call the IRS at (800) 829-1040
or visit irs.gov
ides.illinois.gov/1099G
