- Home to DLR
- Home to Reemployment Assistance
- Advisory Council
- CARES Act -Benefits & Implementation
- Services for Individuals
- Services for Businesses
- Employer Menu
- Register Your Business
- File a Quarterly Report
- Report New Hires
- Filing Instructions for PUA
- Filing Instructions for Bulk Claims
- State Information Data Exchange System (SIDES) e-Response
- 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.
The 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.
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).
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.