If you received Family Leave Insurance or Unemployment Insurance benefits during 2023, remember to download your 1099-G form and provide it to your accountant. Benefits are federally taxable during the year that payments are issued, which may not always match when your leave occurred. For example, if you file an application for a period of leave in December 2023 but payments are not issued until January 2024, you will not need a 1099-G form for your 2023 federal tax return. You will need to declare those benefits on your 2024 tax return.

You can download your 1099-G form(s) through these links:

1. Family Leave Insurance, Family Leave During Unemployment Insurance, Disability During Unemployment Insurance benefits - https://nj.gov/labor/myleavebenefits/labor/myleavebenefits/help/taxforms.shtml
2. Unemployment Insurance – Check your e-mail for a copy of the form. If you did not receive it, download it through your claim status portal here - https://lwdwebpt.dol.state.nj.us/ClaimStatus/claimStatus.htm

By the Way…

If you collected Temporary Disability Insurance benefits in 2023, your employer will report the taxable portion of your benefits on your 2023 W-2 annual earnings statement. If your Temporary Disability benefits are not reported on your W-2 (often listed as "third party sick pay" or "other wages"), contact your employer directly to have it corrected. The New Jersey Department of Labor does not issue W-2s to Temporary Disability Insurance recipients.