Tax info for fraud victims
IRS Resources & Contact:
Call 866-697-4831. This is also the number for our collections unit.
Select option #5 for questions about 1099-G forms.
For identification, when sending email include your
- Customer Identification Number (CID)
- Current mailing address
- Date of birth
- Phone number, including area code
Unemployment benefits are taxable, but not when we’ve confirmed fraud
The 1099-G form is used to report taxable benefits when filing with the IRS. Every year, we send a 1099-G to people who received unemployment benefits. We also send this information to the IRS.
When criminals fraudulently claim benefits in someone else’s name, we must investigate and confirm fraud before we can update the IRS.
From 1/28/2021 IRS Guidance:
Taxpayers who receive an incorrect Form 1099-G for unemployment benefits they did not receive should contact the issuing state agency to request a revised Form 1099-G showing they did not receive these benefits.
- Email ESD using the contact info at the top of this page.
Taxpayers who are unable to obtain a timely, corrected form from states should still file an accurate tax return, reporting only the income they received.
- We are investigating fraud reports and issuing corrected 1099-G forms as quickly and thoroughly as possible but can’t provide a timeline of when to expect a corrected 1099-G.
Nationwide fraud attack may impact victims’ 2020 tax filings
In 2020, an international crime ring used previously stolen personal information to fraudulently claim unemployment benefits in states across the country.
If criminals used your previously stolen personal information to get benefits in your name, you could get a 1099-G for the benefits they stole.
How to know if you’re a victim
Criminals used two primary strategies to commit this fraud. They used previously stolen personal information to:
- Open new unemployment claims in victims’ names.
- Access legitimate unemployment claims and fraudulently file for weeks of benefits.
If you get a 1099-G for unemployment benefits you didn’t receive in 2020
Report fraud to us if you get a 1099-G for unemployment benefits that you did not receive in 2020. Use our secure fraud reporting form.
If you got unemployment in 2020, but your 1099-G includes benefits for weeks you didn’t claim
Report fraud to us if you filed for unemployment, but your 1099-G includes benefits for weeks you didn’t claim. Use our secure fraud reporting form.
Make sure your 1099-G only shows benefits for weeks you actually claimed
Double check to make sure that your payment history with ESD matches your personal records.
eServices is the best way to see your payment history. Log in to your account and click on the weekly summary to see the payment history.
If you don’t have an eServices account
If you don’t have an eServices account to review payment history, or you can’t access the secure fraud reporting form, you can email email@example.com (Please see our email requirements) or call 866-697-4831, option #5.
Create an eServices account or get help with your existing account
Visit our technical support page to learn how to create an account, troubleshoot, and get answers to frequently asked questions.
If you know you’re a victim and already reported fraud to us
We’re continuing to investigate each fraud report we’ve received in turn.
Investigated and confirmed fraud victims won’t get a 1099-G for benefits they didn’t claim
If we’ve finished our investigation and confirmed that you’re a fraud victim before Jan. 1, you either won’t get a 1099-G, or you’ll get one that only shows the weeks you actually claimed. File your taxes as usual.
If you’re still waiting for the results of our investigation and you get a 1099-G
Don’t submit another fraud report if you get an incorrect 1099-G while you’re waiting for the results of our investigation. This means that we didn’t finish our investigation to confirm fraud before Jan. 1.
What to expect if you got an incorrect 1099-G because of fraud
For investigations of fraud we confirm after Jan. 1, we’ll send you a corrected 1099-G form. This is the form you should use to file your taxes for 2020. Depending on how criminals used your previously stolen information, your corrected 1099-G will show either:
- A zero-dollar value if the criminals opened a new claim in your name.
- Benefits for only the weeks that you legitimately claimed if criminals accessed your account to fraudulently file for some weeks on your claim.
Use the corrected 1099-G form to file your taxes
If you file your taxes before receiving a corrected 1099-G, the IRS may identify errors later on. In this case, the IRS should have more guidance for you about your next steps.
When to expect a corrected 1099-G
We must thoroughly investigate each fraud report in turn before confirming fraud, and this takes time. We’re working as quickly as we can, and there’s still a chance that some investigations won’t finish before tax filing day on April 15. This would also delay getting a corrected 1099-G Form.
If your corrected 1099-G arrives after April 15
The IRS recently published guidance for victims of unemployment benefits-related identity theft. Visit the IRS website for a taxpayer guide to identity theft and info about how and when individuals should file 2020 taxes. We can’t provide tax advice or additional guidance in this situation.