• Home to DLR
• Home to Reemployment Assistance
• Advisory Council
  • Council Members
  • Council Meetings
  • Subscribe to e-lert
• Forms
• Services for Individuals
  • File a Claim for Benefits
  • File a Weekly Request for Payment
  • File an Appeal
  • Frequently Asked Questions
  • Find a Job
  • Make a Payment
  • Overpayments
  • 1099-G Information
• Services for Businesses
  • Employer Menu
  • Register Your Business
  • File a Quarterly Report
  • Report New Hires
  • Filing Instructions for Bulk Claims
  • State Information Data Exchange System (SIDES) e-Response
  • Forms
  • Wage Reporting
  • Preparing for an Audit
  • Employer Handbook (Adobe PDF format)
  • Frequently Asked Questions
  • Field Locations
  • Posting Requirement
  • Employer Appeals
• Report New Hires
• Report Possible Fraud
• Equal Opportunity to Services
• South Dakota Laws & Rules

Reemployment Assistance Benefits - IRS Form 1099-G

DLR is required to report the total amount of unemployment compensation received during the calendar year and the amount of federal income tax that was withheld to the (Internal Revenue Service IRS). Claimants will be furnished a statement, Form 1099-G, for the year in which benefits were paid to you. The IRS will be given the same information. 1099-G forms are mailed in January each year.

1099-G tax forms have been mailed

1099-G forms have been mailed. Benefits must be claimed on your federal income taxes. If you do not receive it by the second week in February or have questions, please call us at 605.626.2452. Thank you.

Fraudulent 1099-G forms

If you receive a 1099-G tax form, but you did not file for or receive unemployment benefits from DLR in 2023, and believe you may be a victim of identity theft, please follow these steps. The RA Division will investigate and send out an amended 1099-G if appropriate.

When you file your income taxes, only include income you actually received. Do not wait to receive a corrected 1099-G to file your taxes. If you have already filed your taxes, please refer to the Identity Theft and Unemployment Benefits page on IRS.gov for updates and additional tax filing information.

See the Issuance of Erroneous Forms 1099-G due to Fraudulent Unemployment Insurance Claims alert (issued Feb. 26, 2021, by the National Unemployment Insurance Fraud Task Force).

Overpayments

1099-Gs and overpayments: If you were overpaid and have repaid any of your overpayment in that same year, subtract that amount from the total amount received as shown on your 1099-G. Enter the result on the appropriate line of your tax form. If you have any questions regarding this, please consult a tax advisor or the Internal Revenue Service. If you need a receipt, contact our Overpayments department.