Frequently Asked Questions Associated With PUA and UC 1099G Forms
Although Treasury does not administer either of these programs (that’s done by the Pennsylvania Department of Labor & Industry), we want to help.
Answers to the most common questions can be found below. If your question is not answered here, use the link at the bottom of this page to contact us.
The UC-1099G is used to report income from regular Unemployment Compensation. The PUA-1099G is used to report income from the Pandemic Unemployment Assistance program. Both forms are created by the Pennsylvania Department of Labor & Industry.
As a first step, we recommend you review the Pennsylvania Department of Labor and Industry’s UC-1099G Frequently Asked Questions.
The Pennsylvania Department of Revenue has posted information about 1099 Forms for Unemployment Compensation (including UC-1099G forms).
As a first step, we recommend you review the Pennsylvania Department of Labor and Industry’s PUA-1099G Frequently Asked Questions. (Once you click on that link, you will need to scroll down past the UC-1099G FAQs to reach the PUA-1099G FAQs.)
The Pennsylvania Department of Revenue has posted information about 1099 Forms for Unemployment Compensation (including PUA-1099G forms).
You should be able to access your PUA-1099G form by using the Pennsylvania Department of Labor and Industry’s Pandemic Unemployment Assistance Portal.
If you received a PUA-1099G Form and you disagree with the amount of benefits reported, you should complete the Pennsylvania Department of Labor & Industry’s PUA-1099G Inquiry Form.
Questions about PUA-1099G Forms can also be sent to the Pennsylvania Department of Labor & Industry’s dedicated PUA email address, UCpua@pa.gov, or by using the alternative contact information listed here.
You may have been the victim of fraud and/or identity theft. Unfortunately, this is not uncommon, and you should immediately take the following steps:
- File a report with the Pennsylvania Department of Labor & Industry. You can also file a report by calling 800-692-7469.
- File a report with the Department of Justice’s National Center for Disaster Fraud.
- File a report with the Federal Trade Commission.
- Because U.S. Bank is involved in managing the program, it is also recommended that you file a report with the U.S. Bank Fraud Liaison Center at 877-595-6256.
- The Pennsylvania Department of Labor & Industry also recommends that you file a report with your local police department.
We know this is inconvenient, but filing these reports will help protect yourself and will help the authorities track down the fraudsters.
You should also contact the Pennsylvania Department of Labor & Industry to request a corrected 1099G form. (See “If you need a revised or replacement 1099G Form…” below for more details.)
When you contact the Unemployment Compensation Center, be sure to specify that you are requesting a corrected 1099G form as the IRS has recommended. (In this guidance, the IRS lists several steps to take, including “Ask state agency to issue a corrected 1099-G.” The IRS also recommend that affected taxpayers “File an accurate federal tax return reporting only income received, even if a corrected 1099-G has not yet been received.”)
Treasury is not allowed by law to generate 1099G forms. Only the Pennsylvania Department of Labor & Industry can do that. In fact, Treasury does not have access to – and is prohibited by law from accessing – the information necessary to correct any errors that may have occurred in the preparation of a 1099G Form.
However, Treasury has given the Pennsylvania Department of Labor & Industry all of the information that it has acquired regarding regular Unemployment Compensation (UC) and Pandemic Unemployment Assistance (PUA) benefit payments that claimants have returned to Treasury over the course of the tax year.
As part of this process, you may need some or all of the following information, which Treasury can provide, and which can be used as evidence that fraudulent activity has occurred:
- Certain details on direct deposit account information submitted to Treasury.
- Confirmation on whether or not UC/PUA paper checks have been cashed and the date they were cashed.
- Whether a direct deposit, paper check or debit card has been returned to Treasury.
- Debit card information related to delivery address.
Cardholders who suspect their card is being used fraudulently should contact U.S. Bank immediately at the phone numbers provided by the bank. Additionally, Treasury can send a request to U.S. Bank to deactivate debit cards that are being used fraudulently.