If you collected New Jersey Family Leave Insurance benefits last year, the state issues you a Form 1099-G reporting the total paid, and you can download the NJ family leave 1099-G from your account at myleavebenefits.nj.gov once it posts in January. The amount in Box 1 is federally taxable and goes on your federal return. New Jersey does not tax the benefits, so the same figure does not belong on your NJ-1040.1Division of Temporary Disability and Family Leave Insurance. Do You Need to Download a 1099-G?
How to Download Your 1099-G
The New Jersey Department of Labor and Workforce Development makes the form available through the same online account you used to apply for benefits. Log in at myleavebenefits.nj.gov and open the tax forms section.1Division of Temporary Disability and Family Leave Insurance. Do You Need to Download a 1099-G? Prior-year forms sit in the same place, so you can pull an older document if you need it for an amended return.
If you cannot get into the online system, contact the Division of Temporary Disability and Family Leave Insurance and request a mailed copy. Update your address first if you have moved. The paper route takes several business days; the download is available the moment the form posts.
What’s on the Form
Form 1099-G is the federal form government agencies use to report certain payments, including family leave benefits.2Internal Revenue Service. About Form 1099-G, Certain Government Payments Two boxes matter for FLI recipients.
Box 1 shows the total FLI benefits paid to you during the calendar year, gross of any withholding. Compare it against your bank deposits to confirm the total lines up with what you actually received.
Box 4 shows federal income tax withheld from your benefits during the year, if you had opted into voluntary withholding.
One timing rule catches people out. Benefits are taxable in the year the payment was issued, not the year of your leave. A claim you filed in December 2025 that paid out in January 2026 belongs on your 2026 return.1Division of Temporary Disability and Family Leave Insurance. Do You Need to Download a 1099-G? The 1099-G reflects what was paid in that calendar year regardless of the weeks the benefits covered.3New Jersey Department of Labor and Workforce Development. FAQ – Paying Federal Income Tax on Your Unemployment Insurance Benefits
Reporting the Benefits on Your Federal Return
The Box 1 total goes on your federal Form 1040. In tax software, you enter the 1099-G data in the section for government payments or unemployment compensation, and the program routes it to the right line. On a paper return, the amount goes on the unemployment compensation line of Schedule 1. Any Box 4 withholding gets entered alongside your other federal tax withheld.
Leaving the income off is not an option. The IRS receives a copy of every 1099-G the state issues, and mismatches are flagged automatically. Skipping the entry can bring a notice, back taxes, and interest. Keep the form with your tax records for at least three years after filing.
Voluntary Withholding for Next Year
No federal tax is withheld automatically from FLI payments. If you want to avoid a lump sum at tax time, submit IRS Form W-4V to request voluntary withholding. The only rate available for this type of compensation is 10% of each payment.4Internal Revenue Service. Voluntary Withholding Request You cannot pick a different percentage. Whatever is withheld appears in Box 4 and reduces what you owe when you file. If withholding is not enough, estimated tax payments during the year can keep you clear of an underpayment penalty.
Why the Amount Does Not Go on Your NJ-1040
New Jersey does not tax FLI benefits. You do not report the 1099-G amount on your New Jersey Resident Income Tax Return, and no state income tax is withheld from the payments for that reason. Reporting the same figure on both returns is a common mistake that leads to overpaying New Jersey. The 1099-G is a federal document.
When You Will Not See a 1099-G
A few situations produce no 1099-G in your account, and knowing which one applies to you saves a call to the state.
If you paid into FLI through payroll but did not collect benefits, no 1099-G is issued. Your contributions appear on your W-2, typically in Box 14, and serve a different purpose at filing time.
If you received only Temporary Disability Insurance benefits, you will not have a 1099-G either.1Division of Temporary Disability and Family Leave Insurance. Do You Need to Download a 1099-G? TDI is treated as third-party sick pay and the taxable portion is reported on a W-2. If you collected both TDI and FLI in the same year, expect a W-2 for the disability portion and a 1099-G for the family leave portion.
If your employer covers family leave through an approved private plan rather than the state program, the state does not issue you a 1099-G. Your employer provides the tax information you need for your federal return.5Division of Temporary Disability and Family Leave Insurance. Family Leave Insurance The benefits are still federally taxable. If nothing has arrived from HR or payroll by early February, ask for it.
If the Numbers Look Wrong
If the amount on your 1099-G does not match your records, call a Reemployment Call Center and explain the discrepancy.3New Jersey Department of Labor and Workforce Development. FAQ – Paying Federal Income Tax on Your Unemployment Insurance Benefits The usual causes are payments that straddled calendar years and overpayments you returned to the state that still appear on the form.
Start early. A corrected 1099-G is easier to work with before you file than after. If a corrected form arrives after you have already filed, you will need to amend using Form 1040-X. When you repaid an overpayment, the 1099-G still shows the original gross amount; IRS Publication 525 explains how to claim credit for benefits you returned.