I received a 1099-G from the Ohio Department of Taxation (ODT):
If you received a 1099-G from ODT, please click here for additional information and frequently asked questions.
I received a 1099-G from the Ohio Department of Job and Family Services (ODJFS):
If you DID apply and/or receive unemployment benefits from ODJFS:
1. ODJFS issues IRS 1099-G tax forms to recipients of unemployment benefits so they can report this income when filing their annual tax returns. Unemployment benefits are taxable pursuant to federal and Ohio law.
a. Visit the IRS website here, for specific information about the IRS adjustment for tax year 2020.
b. Ohio law is in conformity with federal law, therefore the provisions applicable under federal law (e.g. the $10,200 exclusion) are also applicable under Ohio law.
If you DID NOT apply to receive unemployment benefits from ODJFS:
1. It is very important that you notify ODJFS to report identity theft and receive a corrected 1099-G.
Please notify ODJFS by visiting: https://unemploymenthelp.ohio.gov/, click on the "REPORT IDENTITY THEFT" button, and complete the form.
Once ODJFS verifies the ID theft claim, a corrected 1099-G will be issued. You should retain the corrected 1099-G for your records.
2. Generally, you should not include unemployment benefits you did not apply for as income on your federal and state income tax returns.
- For guidance regarding the filing of your federal income tax return in this situation, please visit the IRS at:
- You do not need to have a determination from ODJFS on your ID theft claim or a corrected 1099-G to file your federal and state income tax returns. However, you should continue to pursue a corrected 1099-G from ODJFS after your returns are filed to avoid a future tax bill from the IRS or ODT.
- If you have additional questions with filing your Ohio return, please call the Department of Taxation at 1-800-282-1780 to speak with a representative.
3. Please do not submit an Ohio ID theft affidavit (IT TA) with ODT for this reason, unless a fraudulent income tax return (Ohio IT 1040) was filed with Ohio using your social security number.
- Additional steps recommended for ID theft victims:
- Contact the Internal Revenue Service (IRS), if a fraudulent federal income tax return (1040) was filed.
- File a police report with your local police department.
- Contact the following organizations to notify them that your identity was stolen:
- Federal Trade Commission: www.ftc.gov or call 1-877-438-4338
- Social Security Administration: www.socialsecurity.gov or call 1-800-772-1213
- Equifax: www.equifax.com or call 1-800-525-6285
- Experian: www.experian.com or call 1-888-397-3742
- TransUnion: www.transunion.com or call 1-800-680-7289
- Visit the following web pages for additional identity theft resources:
4. Unemployment compensation related fraud penalties:
If an individual makes fraudulent misrepresentations made during the unemployment compensation application or payment periods, ODJFS will impose the following penalties:
- Cancellation of existing benefits;
- Repayment of all benefits paid in fraudulently or in error;
- A monetary penalty equal to 25% of the benefits obtained fraudulently;
- Withholding of unpaid amounts from future benefits;
- Ineligibility for two future allowable weeks of benefits for each fraudulent misrepresentation
Those who flagrantly commit fraud are criminally prosecuted. All convictions require full repayment of unlawfully obtained benefits and may result in probation or jail time.
See R.C. 4141.35.