For more information, refer to the Instructions for Form 940. Only the employer pays FUTA tax it is not deducted from the employee's wages. Department of Labor's Contacts for State UI Tax Information and Assistance. For a list of state unemployment tax agencies, visit the U.S. The statements, called 1099-G or Certain Government. Most employers pay both a Federal and a state unemployment tax. If you received unemployment benefits in 2020, you will receive Form 1099-G Certain Government Payments. The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. For more information about estimated tax payments or additional tax payments, visit payment options at IRS.gov/payments. You can file your federal tax return without a 1099-G form, as explained below in Filing Your Return Without Your 1099-G below. To do that, you will need your 1099-G tax form. Log in to your unemployment insurance account. If you collected unemployment benefits in the previous calendar year, you must report those benefits as income on your current federal tax return. Authorization form allowing the Oregon Employment Department to withhold funds from unemployment insurance benefits for state or federal tax purposes. Click on the File New Claim / View 1099 Tax Document button on the main page. This information needs to be included on your federal income tax return. The Tax Withholding Estimator on IRS.gov can help determine if taxpayers need to adjust their withholding, consider additional tax payments, or submit a new Form W-4 to their employer. FAQs: 1099-G Tax Forms FAQs: Unemployment Benefits and Federal Income Taxes Before you get started. Your form 1099-G, Income Tax Statement, which documents the amount of Unemployment Insurance benefits paid and the amount of federal income tax withheld, is available in January, for any benefits you received in the previous calendar year. Unemployment Compensation Subject to Income Tax and Withholding

Federal tax form for unemployment