Marcia Hultman

Cabinet Secretary

Font Size: A A A

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-GThe RA Division issued 1099-G via mail to unemployment claimants starting Monday, Jan. 25, 2021. If you signed up for Electronic Correspondence, you will receive it via both methods. These benefit payments must be claimed on your federal income taxes.  

If you have not received your 1099-G, verify your address the RA Division has on file is correct and contact us to resend at DLRRADivision@state.sd.us.

Fraudulent 1099-G forms

If you have received a 1099-G tax form, but you did not file for or receive unemployment benefits from DLR in 2020, 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.