The California 1099-G state ID number depends on which agency issued the form. If your 1099-G came from the Employment Development Department (EDD) for unemployment compensation or Paid Family Leave, the state ID number is the EDD’s federal Employer Identification Number: 94-2650401. If it came from the Franchise Tax Board (FTB) for a state income tax refund, the FTB’s EIN is printed on the form itself in the payer information block. Either way, the number belongs in Box 10b, not Box 11.
Which Agency Issued Your Form
Two different California agencies issue Form 1099-G, and they handle completely different payments. The EDD sends the form for unemployment compensation, Pandemic Unemployment Assistance, and Paid Family Leave benefits.1California Employment Development Department. Form 1099G Tax Information The FTB sends the form if you received a state income tax refund, credit, or offset of $10 or more during the prior year, and only if you itemized deductions on the federal return that generated the refund.2Franchise Tax Board. 1099 Guidance for Recipients
The payer name at the top of your form tells you which one you’re dealing with. The EDD is by far the more common issuer.
Where the State ID Number Goes
The state identification number belongs in Box 10b, labeled “State/Payer’s state identification no.” Box 11 is for state income tax withheld, not the ID. Mixing these up is a common reason software rejects a return or flags an error.3Internal Revenue Service. Instructions for Form 1099-G (03/2024)
On an EDD-issued form, Box 10b contains the EDD’s federal EIN, 94-2650401. The same number appears at the top of the form in the “Payer’s TIN” field. On an FTB-issued form, the FTB’s EIN appears in those same places. If you have the physical or electronic form in front of you, the number is right there in the payer block.
The IRS treats Boxes 10a through 11 as optional for federal filing.3Internal Revenue Service. Instructions for Form 1099-G (03/2024) Most tax software, though, won’t let you move past the screen without something in Box 10b, which is why so many filers end up hunting for the number.
What to Do When Box 10b Is Blank
California does not tax unemployment compensation, so the EDD often withholds nothing for state tax. When that happens, Boxes 10a, 10b, and 11 may all come through blank. The tax software still wants a value, and that’s where filers get stuck.
The workaround is to enter the EDD’s federal EIN, 94-2650401, directly into the Box 10b field. The EDD uses its federal EIN as its state payer identification, so this satisfies the software’s validation. If Box 10a also needs a value, enter “CA.”
FTB-issued 1099-G forms rarely have a blank Box 10b, since the form specifically reports a state tax transaction. If yours is blank anyway, use the FTB’s EIN printed in the payer information block at the top of the form.
Finding a Replacement Form
Both agencies make 1099-G forms available online by January 31, with up to five years of history accessible.4Employment Development Department. Tax Information (Form 1099G)
EDD (Unemployment and Paid Family Leave)
Log in to your Benefit Programs Online account, open UI Online, and look for the Form 1099G section. From there you can view, print, or request a mailed paper copy.1California Employment Development Department. Form 1099G Tax Information
FTB (State Tax Refunds)
Log in to your MyFTB account at ftb.ca.gov. The form sits under your account documents. If it hasn’t posted yet, FTB suggests using MyFTB or Secure Chat to confirm the refund year and amount so you can still file on time.5Franchise Tax Board. Delayed Form 1099-G
IRS Transcript
If neither portal works, the IRS keeps a copy of every 1099-G filed under your Social Security number. Request a free Wage and Income Transcript through your IRS Online Account at irs.gov, or by phone at 800-908-9946.6Internal Revenue Service. Online Account and Tax Transcripts Can Help Taxpayers File a Complete and Accurate Tax Return The transcript shows the reported ID number, dollar amounts, and withholding figures.
If You Got a 1099-G for Benefits You Never Claimed
Some people search for the state ID because they received an EDD 1099-G for unemployment they never applied for. This happens when fraudsters file claims using stolen Social Security numbers. Do not enter the fraudulent amount on your tax return just because the form says you received it.
Report the fraud to the EDD through AskEDD by selecting “Report Personal Fraud,” or by phone at 1-866-401-2849, Monday through Friday, 8 a.m. to 5 p.m. Mail supporting documents to EDD, PO Box 826880, MIC 43, Sacramento, CA 94280-0225. Once the EDD confirms the fraud, it will remove the claim from your Social Security number and issue a corrected 1099-G if one is needed.7Employment Development Department. Help Us Fight Fraud
On the federal side, file your return on time and report only income you actually received. You do not need to file Form 14039 (Identity Theft Affidavit) unless your e-filed return is rejected because someone already filed using your Social Security number. The IRS also recommends opting into the Identity Protection PIN program going forward.8Internal Revenue Service. Identity Theft and Unemployment Benefits
If the Dollar Amount Is Wrong
The ID number can be correct while the Box 1 amount is off. If your form reports more income than you actually received, contact the issuing agency first — the EDD through Benefit Programs Online or by phone, the FTB through MyFTB or Secure Chat — and ask for a corrected 1099-G. If the correction doesn’t arrive before you need to file, report only what you actually received. The IRS is explicit: do not report income you didn’t get just because a form claims you did.9Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect If the form still hasn’t been corrected by the end of February, call the IRS at 800-829-1040 and they’ll follow up with the agency. If a corrected form later shows different numbers than what you filed, amend using Form 1040-X.