Request to Repay UI Benefits
Federal law requires the Georgia Department of Labor (GDOL) to provide an Internal Revenue Service (IRS) Form 1099-G to anyone who was issued UI benefits in calendar year 2020, even if the UI benefits were returned or repaid to the GDOL. IRS Form 1099-G displays the total amount of UI benefits issued, as well as withholdings for state and federal income taxes, if applicable.
The GDOL cannot provide advice or assist you in preparing your state or federal income tax returns. The following information is provided to you as a courtesy for informational purposes only.
Any UI benefits that you received that you were not eligible for (either by direct deposit or on a Way2Go card) should be returned to the GDOL. If you return the benefits to the GDOL, you can report those returned funds on your IRS tax form thereby deducting the amount from that reported in the 1099G form. If you repaid or returned UI benefits to GDOL, the IRS instructs a claimant to subtract the amount repaid to the GDOL from the total amount received in UI benefits and enter the difference on Schedule 1 (Form 1040), line 7. On the dotted line next to the entry, enter "Repaid" and the amount you repaid.
After the request is submitted and processed, you will receive a document that will serve as an acknowledgement from the GDOL that you have requested to return or repay the UI benefits issued in tax year 2020. This document can be used for tax records as proof of repayment.
For further information or assistance, you should speak with a tax professional who may assist you in preparing your state or federal income tax returns.