Washington State 1099 Form Requirements
- Washington state residents who have received unemployment benefit payments are issued form 1099-G to account for benefit payments and federal taxes withheld from those payments. Residents who have not received their form 1099-G by the end of January of the filing year must request a duplicate copy of the form. Request the duplicate copy in writing and forward the request to the Washington State Employment Security Department by mail, fax, or e-mail. Mail the request to:
Employment Security Department
UI Special Programs
Attention: 1099-G Unit
P.O. Box 9046
Olympia, WA 98507-9046
Alternatively, fax the request for a duplicate form 1099-G -- the fax number is (360) 586-5604 -- or email the written request to ui1099@esd.wa.gov. Include in the written request by fax or mail: your name, current address, Social Security number, date of birth and signature. Email requests should not include your Social Security number. Instead, include your full first and last name with middle initial, your years of education for verification as well as your state customer identification number if you have one. Include your telephone number and current address. - Before submitting the 1099-G form with your tax return, verify that the information printed in the sections of the form correspond to your accounting of benefits and payments made during the previous benefit year. The 1099-G form will list Instructions for Recipients on page 4 of the form.
- All adjustments necessary to account for overpayment of unemployment benefits will be calculated on your tax return as reflected on your 1099-G. An Overpayment Statement will be mailed to you to detail the amount of benefits you are required to repay. The repayment will include the benefit amount as well as the amount of the benefit payment that was withheld for federal taxes. You will need to list the repayment as part of your tax return to reconcile the amount listed as federal withholding. Follow the instructions on page 4 of the 1099-G form to avoid paying federal taxes on an amount of unemployment benefits that you have not actually received or will be or have paid back to the state.
- Washington state residents filing 1099-G forms as part of their tax return are required to submit paper returns by Feb. 28, 2012, according to the IRS General Instructions for Certain Information Returns of 2011. Those who elect to file electronically are required to submit their return with form 1099-G by Apr. 2, 2012.
Requesting Duplicate Copy of Form 1099-G
Verifying Information Provided on Form 1099-G
Overpayments and Other Adjustments
Submission of Form 1099-G
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