Your New Jersey Form 1099-G is available online from whichever state agency paid you: the Department of Labor and Workforce Development if you collected unemployment, or the Division of Taxation if you received a state income tax refund. Both agencies must post the form by January 31 following the tax year.1Internal Revenue Service. Requirements for Furnishing Form 1099-G Electronically The amounts on the form are generally taxable federally, but New Jersey treats them differently than the IRS does, so the two returns won’t handle the same numbers the same way.
Where to Get Your New Jersey 1099-G
There is no single portal. Which website you use depends on the payment.
Unemployment Benefits
The NJDOL posts your unemployment 1099-G to your account at myunemployment.nj.gov by January 31. If the agency has your email on file, it will also send the 1099-G information by email. You need your account ID, password, and PIN to sign in and download it.2Department of Labor & Workforce Development. FAQ: Paying Federal Income Tax on Your Unemployment Insurance Benefits
If you cannot get into the online system, a Reemployment Call Center can mail you a copy, but plan on ten days or more for it to arrive.2Department of Labor & Workforce Development. FAQ: Paying Federal Income Tax on Your Unemployment Insurance Benefits
Family Leave and Disability During Unemployment
Family Leave Insurance, Family Leave During Unemployment, and Disability During Unemployment benefits are on a separate 1099-G at myleavebenefits.nj.gov. Regular Temporary Disability Insurance benefits on their own do not generate a 1099-G.3Division of Temporary Disability and Family Leave Insurance. Division of Temporary Disability and Family Leave Insurance – Tax Forms
State Income Tax Refunds
The Division of Taxation issues its own 1099-G for state tax overpayments, and this one is online only. The Division does not mail it under any circumstances.4NJ.gov. Frequently Asked Questions – Form 1099-G and Form 1099-INT Retrieve it through the Division’s 1099-G inquiry page at nj.gov by entering your Social Security Number or ITIN, the statement year, and an identifier such as your date of birth or the last name from your prior return.
The amount reported may be larger than the refund check you got. If part of your overpayment was applied to next year’s estimated tax, sent to a voluntary contribution, or intercepted for a debt owed to the IRS, another state agency, child support, or past-due student loans, the 1099-G shows the full overpayment.5Treasury Taxation. More Information About Form 1099-G Any interest paid on the refund is reported separately on Form 1099-INT.
What the Boxes Mean
Four boxes on the form drive how you report the income.
Box 1: Unemployment Compensation
Box 1 is the total unemployment benefits paid to you during the calendar year, including any federal unemployment assistance in effect.6Internal Revenue Service. Form 1099-G (Rev. March 2024) Certain Government Payments It is fully taxable federally. New Jersey does not tax unemployment benefits at all.7Department of Labor & Workforce Development. Federal Income Taxes on Unemployment Insurance Benefits
Box 2: State Income Tax Refund
Box 2 is your total New Jersey income tax overpayment from a prior year, whether refunded to you or credited forward.4NJ.gov. Frequently Asked Questions – Form 1099-G and Form 1099-INT Whether it is taxable federally comes down to one question: did you itemize deductions on Schedule A the year you paid that tax? If you took the standard deduction, Box 2 is not taxable federally and you can ignore it.8Internal Revenue Service. Instructions for Form 1099-G (03/2024) – Section: Box 2 State or Local Income Tax Refunds Credits or Offsets Either way, Box 2 is never taxable on your New Jersey return.
Box 4: Federal Income Tax Withheld
Box 4 shows any federal tax voluntarily withheld from your unemployment payments. The election is a flat 10% of each payment; no other rate is available.9Internal Revenue Service. Form W-4V (Rev. January 2026) Voluntary Withholding Request Claim the amount as a federal tax payment when you file.
Box 11: State Income Tax Withheld
Box 11 reports any New Jersey tax withheld from the payments. Because the state does not tax unemployment, this box is often blank for unemployment recipients. If an amount does appear, claim it as a payment on your NJ-1040.6Internal Revenue Service. Form 1099-G (Rev. March 2024) Certain Government Payments
Reporting the 1099-G on Your Federal Return
Unemployment compensation from Box 1 goes on Line 7 of Schedule 1 (Form 1040), which then feeds into your total income.10Internal Revenue Service. Schedule 1 (Form 1040) 2025 – Additional Income and Adjustments to Income Received 1099-Gs from more than one state? Add all the Box 1 amounts together and report the combined total on that single line.
If you itemized last year and have a Box 2 amount, work through the taxable-refund worksheet in the Schedule 1 instructions to figure out how much of it is taxable, and put that number on Line 1 of Schedule 1.10Internal Revenue Service. Schedule 1 (Form 1040) 2025 – Additional Income and Adjustments to Income Standard deduction last year? Skip Line 1.
Federal tax withheld from Box 4 goes on Line 25b of Form 1040, along with withholding from your other 1099s.11Internal Revenue Service. 1040 – Line Instructions for Forms 1040 and 1040-SR – Section: Payments
Reporting on Your New Jersey Return
The state side is short. Unemployment from Box 1 is excluded from New Jersey taxable income entirely.7Department of Labor & Workforce Development. Federal Income Taxes on Unemployment Insurance Benefits The state refund in Box 2 is not reportable on the NJ-1040 either. Do not enter either amount as income on the state return.
If Box 11 shows New Jersey withholding, claim it as a payment against your state tax on the NJ-1040.
How Unemployment Affects the Earned Income Tax Credit
Unemployment benefits are taxable federally, but the IRS does not treat them as earned income for the Earned Income Tax Credit. The EITC is calculated using both your earned income and your adjusted gross income, and you receive whichever credit amount is lower. Unemployment raises your AGI without raising your earned income, which can shrink or wipe out the credit.12Internal Revenue Service. Earned Income and Earned Income Tax Credit (EITC) Tables If you were counting on a large EITC while collecting benefits, the actual credit may land lower than expected.
If You Get a 1099-G for Benefits You Never Received
A 1099-G for unemployment you never applied for usually means someone filed a fraudulent claim in your name. Do not put the fraudulent income on your tax return. File with only the income you actually received, even if you have not yet been issued a corrected 1099-G.13Internal Revenue Service. Identity Theft and Unemployment Benefits
Report the fraud to the NJDOL using its online identity theft form, by phone at 609-376-5945 (option 4), or by mail to the Division of Fraud Prevention and Risk Management, PO Box 043, Trenton, NJ 08625-0043. The state will investigate and issue a corrected 1099-G once the claim is resolved.14U.S. Department of Labor. Report Unemployment Identity Fraud
On the federal side, you do not need to file IRS Form 14039 (Identity Theft Affidavit) unless your e-filed return is rejected because someone already used your Social Security number, or the IRS specifically asks you to.13Internal Revenue Service. Identity Theft and Unemployment Benefits Do not hold up your return while the state’s investigation runs.
After identity theft, consider enrolling in the IRS Identity Protection PIN program. An IP PIN is a six-digit number known only to you and the IRS that blocks anyone else from filing under your SSN. Request one through your IRS online account.15Internal Revenue Service. Get an Identity Protection PIN
Fixing an Incorrect 1099-G
If the numbers are simply wrong rather than fraudulent, the correction path depends on the issuer. For a Box 2 refund error, contact the NJ Division of Taxation by mail at PO Box 046, Trenton, NJ 08646-0046, or submit the correction through the NJ Online Notice Response Service.4NJ.gov. Frequently Asked Questions – Form 1099-G and Form 1099-INT For a Box 1 unemployment error, contact the NJDOL, which will review your payment history and issue a corrected form if warranted.
If you already filed using the wrong numbers, amend once the corrected form arrives. Federally, file Form 1040-X within three years of the original filing date or two years from when you paid the tax, whichever is later.16Internal Revenue Service. Topic No. 308, Amended Returns For New Jersey, file Form NJ-1040X under the same general window: three years from the original due date or two years from payment.17NJ.gov. NJ Division of Taxation – Income Tax – How and When to Amend
What Happens If You Don’t Report It
The IRS gets its own copy of every 1099-G issued to you. When the income on the form does not match your return, the automated matching system eventually issues a CP2000 notice proposing changes and calculating additional tax.18Internal Revenue Service. Understanding Your CP2000 Series Notice A CP2000 is a proposed adjustment, not a bill, but ignoring it turns into an assessment.
On top of the additional tax, the IRS can impose a 20% accuracy-related penalty. Failing to include income shown on a 1099 is specifically listed as negligence that triggers the penalty.19Internal Revenue Service. Accuracy-Related Penalty Interest also runs on unpaid tax from the original due date, compounded daily at rates the IRS resets each quarter.20Internal Revenue Service. Quarterly Interest Rates If you received the income, report it. If you did not, work the identity theft steps rather than reporting income that is not yours.