UI Online - Doc - 20210110165828
UI Online - Doc - 20210110165828
UI Online - Doc - 20210110165828
Commonwealth of Massachusetts
Department of Unemployment Assistance $ 3684.00
19 Staniford Street
Boston, MA 02114
2 State or local income tax refunds,
credits, or offsets
2019
(617) 626-5647
MA 04-6002284 $ 180.00
Form 1099-G (keep for your records) www.irs.gov/form1099g Department of the Treasury - Internal Revenue Service
BOX INFORMATION:
Box 1. - The total MA Unemployment Compensation paid to you this year by DUA. This amount is taxable income to you.
Box 4. - Amount of Federal income tax withheld from your MA unemployment compensation during the calendar year.
Box 5. - Amount of RTAA payments made to you during the calendar year.
Box 11. - Amount of State income tax withheld from your MA unemployment compensation during the calendar year.
Box 2,3,6,7,8, and 9 will be empty because they do not apply to unemployment compensation.
Form 1099-G
Box 1. Shows the total unemployment compensation paid to you this year. Combine Box 5. Shows alternative trade adjustment assistance (ATAA) payments you received.
the box 1 amounts from all Forms 1099-G and report the total as income on the Include on Form 1040 on the “Other income” line. See the Form 1040 instructions.
unemployment compensation line of your tax return. Except as explained below, this
is your taxable amount. If you are married filing jointly, each spouse must figure his or Box 6. Shows taxable grants you received from a federal, state, or local government.
her taxable amount separately. If you expect to receive these benefits in the future,
you can ask the payer to withhold federal income tax from each payment. Or, you can Box 7. Shows your taxable Department of Agriculture payments. If the payer shown is
make estimated tax payments. For details, see Form 1040-ES. If you made anyone other than the Department of Agriculture, it means the payer has received a
contributions to a governmental unemployment compensation program or to a payment, as a nominee, that is taxable to you. This may represent the entire
governmental paid family leave program and received a payment from that program, agricultural subsidy payment received on your behalf by the nominee, or it may be
the payer must issue a separate Form 1099-G to report this amount to you. If you your pro rata share of the original payment. See Pub. 225 and the Instructions for
itemize deductions, you may deduct your contributions on Schedule A (Form 1040) as Schedule F (Form 1040) for information about where to report this income.
taxes paid. If you do not itemize, you only need to include in income the amount that Partnerships, see Form 8825 for how to report.
is in excess of your contributions.
Box 8. If this box is checked, the amount in box 2 is attributable to an income tax that
Box 2. Shows refunds, credits, or offsets of state or local income tax you received. It applies exclusively to income from a trade or business and is not a tax of general
may be taxable to you if you deducted the state or local income tax paid on Schedule application. If taxable, report the amount in box 2 on Schedule C or F (Form 1040), as
A (Form 1040). Even if you did not receive the amount shown, for example, because it appropriate.
was credited to your state or local estimated tax, it is still taxable if it was deducted. If
you received interest on this amount, you should receive Form 1099-INT for the Box 9. Shows market gain on CCC loans whether repaid using cash or CCC
interest. However, the payer may include interest of less than $600 in the blank box certificates. See the Instructions for Schedule F (Form 1040).
next to Box 9 on Form 1099-G. Regardless of whether the interest is reported to you,
report it as interest income on your tax return. See your tax return instructions. Boxes 10a-11. State income tax withheld reporting boxes.
· Unemployment compensation is fully taxable on the Federal and State tax return.
· Severance pay, accumulated vacation or sick pay are taxable. See IRS Publication 525.
· Generally, withdrawals from your pension plan are taxable unless transferred to a qualified Plan (such as an IRA). See IRS Publication 590 and 575.
· Certain expenses (e.g. resume preparation, travel expenses for job search, interviews and Outplacement agency fees) incurred while looking for a new job may be
deductible. See IRS Publication 17.
· Moving cost you incur because of a change in your job location may be deductible. See IRS Publication 521.
· Copies of all publications are available at www.irs.gov or by calling 1-800-829-3676
E-File is the quick, easy, smart way to get your taxes done.
1099-GB Rev.