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Tax question: Will ESD send 1099-G for unemployment payments split between December and January?

So I filed for unemployment back in December 2024 after I got laid off from my construction job just before the holidays (thanks boss, great timing). My claim got approved pretty quickly but I didn't actually receive my first payment until the second week of January 2025. Now I'm wondering about tax stuff - will ESD send me a 1099-G form for 2024 even though I didn't physically get any money that year? Or will everything just be on my 2025 tax form next year? This is my first time on unemployment and I'm trying to get my tax stuff organized early. The ESD website isn't clear about this situation.

ESD issues 1099-G forms based on when the payment was made to you, not when you applied or when your claim was approved. If you didn't receive any actual payments until January 2025, you shouldn't get a 1099-G for 2024. You'll only get one for 2025 that includes all payments made during this calendar year. You can verify this by logging into your eServices account and checking if there's a 1099-G form available for 2024. They're usually posted by January 31st each year.

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Thanks for clarifying! I was worried I was missing something important. I'll check my eServices account to make sure.

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samething happened to me in 2023/2024!! applied in december but got first $ in january, and only got a 1099 for the january payments. your good

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That's correct. The 1099-G reflects payments actually made during the calendar year, regardless of when the claim was filed or approved. It's an important distinction for tax purposes.

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Are you sure about that? I thought the 1099-G was based on when the benefits were APPROVED, not when they were paid! Now I'm worried I messed up my taxes last year... I had a similar situation but I included those December-approved benefits on my taxes even though I got paid in January. Did I do it wrong???

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No need to panic! The 1099-G is definitely based on when payments were actually made to you, not when they were approved. It's similar to how W-2s work - they only show income actually paid to you during that calendar year. If you didn't receive any ESD payments until January, those won't be on a 2024 1099-G. If you reported income you didn't actually receive in 2024, you might want to talk to a tax professional about whether you need to file an amended return.

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Oh no, I think I did mess up my taxes then! Thanks for explaining it. I'll talk to my tax guy this week.

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Has anyone been able to reach ESD directly to ask tax questions? I called 15 times yesterday about a similar issue and couldn't get through...

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I had the same problem trying to reach ESD about my 1099-G last month! After wasting hours on hold, I found this service called Claimyr (claimyr.com) that helped me get through to an actual ESD agent in about 30 minutes. They have a video that shows how it works: https://youtu.be/7DieNd3C7zQ?si=26TzE_zGms-DODN3. It was super helpful because I needed to get my tax question answered ASAP for my accountant. Definitely worth checking out if you're still trying to reach someone at ESD.

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thx for the tip, ill try it out tomorrow!

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One important thing to understand about your situation: ESD considers payments to be made when they're issued, not when you actually receive them. If ESD processed your first payment in late December but it didn't hit your bank account until January, it would technically count as December income for tax purposes. You can check this by looking at your payment history in eServices - the "payment issued" date is what matters, not the deposit date. If all your payment issued dates are in January, then you'll only get a 2025 1099-G.

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That's good to know about the "payment issued" date! I just checked my eServices account and all my payments show as issued in January, including my first one. So sounds like I'm all set for just getting the 2025 form next year. Thanks for the detailed explanation!

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Here's the definitive answer: The IRS requires ESD to report unemployment benefits on Form 1099-G in the year the payments were made (not when the claim was filed or approved). If no payments were made to you in 2024, you will not receive a 1099-G for 2024 tax year. You'll receive a 2025 1099-G in January 2026 that includes all payments made during 2025. You can verify this by checking your eServices account under "1099-G tax information" or by calling ESD directly. 1099-G forms for 2024 should be available by January 31, 2025.

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yep this is right. My tax guy confirmed the same thing last year!

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I'm still waiting on my 1099-G from 2023!!! ESD is such a mess, they sent it to my old address and now I can't get anyone to help me get a new one! This whole system is broken!

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For 2023 1099-Gs, you should be able to download them directly from your eServices account without calling. Look under the 1099-G tax information section. If you don't see it there, you'll need to update your address in the system first, then request a duplicate form. But for the original poster's situation, they wouldn't have a 2024 form if no payments were issued in 2024.

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Thank you all for the helpful information! I feel much better now. To summarize what I've learned: since my payments were all issued in January 2025 (I double-checked the dates in eServices), I'll only get a 1099-G for tax year 2025, which I'll receive in January 2026 for filing my 2025 taxes. I don't need to worry about missing a 2024 form. This makes tax season a little less stressful!

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