Requesting A Duplicate 1099
If you do not receive your Form 1099-G by February 1, and you received unemployment benefits during the prior calendar year, you may request a duplicate 1099-G form by phone:
We cannot process requests for duplicate 1099-G forms until after February 1 because throughout January we are still mailing the original forms.
You do not need a paper copy of Form 1099-G to file your federal tax return the IRS only needs the total amount of benefits TWC paid you during the previous calendar year and the amount of taxes withheld.
Employer Responsibilities During The Unemployment Claims Process
When an employee is separated from work, there are several steps the employer and employee must take to ensure that eligibility is determined accurately. As an employer, learn about what you can do to promote an effective claims process, including responding to requests for information from the Department of Unemployment Assistance . You will also learn how to protest benefit charges or appeal an unemployment determination.
Eligibility for unemployment benefits is based upon 3 categories:
- Reason for separation from job
- Work search requirements
A worker may be initially eligible for unemployment benefits if they:
- Are separated due to layoffs
- Are totally or partially unemployed
- Are discharged for reasons not related to deliberate misconduct or violation of an employer rule or policy
- Quit for reasons attributable to the employer, or for an urgent, compelling, necessitous reason
Learn more about unemployment insurance and how benefits are calculated.
Talk To A Tax Attorney
Need a lawyer? Start here.
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What If I Earned More Than $10200 In Unemployment
New Jersey does not tax unemployment insurance payments, but they are subject to federal income tax.
However, under the federal stimulus bill called the American Rescue Plan, certain New Jersey workers aren’t required to pay taxes on up to $10,200 in unemployment benefits received last year. You and your spouse can each claim that amount, meaning a couple could claim up to $20,400 in tax-exempt unemployment benefits if they received that much.
The tax benefit applies to people with incomes below $150,000, and applies to benefits through new federal unemployment programs created under the various stimulus programs, and traditional jobless benefits through the state unemployment fund.
But the tax exemption only allows each individual to claim up to $10,200. So if one spouse received $15,000 in jobless benefits, and the other received $5,000, the exclusion would be $15,200, not $18,000.
For IRS guidance on how to claim the tax benefit, visit .
New Jersey State Disability Insurance Rate
Existing NJ Employer:
- You can find your disability insurance rate on the Notice of Employer Contribution Rate .
- If you have set up a myNewJersey account, you can also look up your rate by logging into your account.
- If you cannot locate this rate, call the New Jersey Department of Labor at 609-633-6400.
New NJ Employer:
Need Help With Unemployment Compensation Taxes
- Do I Have to Pay Taxes on my Unemployment Benefits can walk you through how to pay federal and if applicable, state taxes on your unemployment benefits.
- Get Free Tax Prep Help can help you locate a VITA site near you so that IRS-certified volunteers that can help you file your taxes for free.
- Code for Americas Get Your Refund website will connect with an IRS-certified volunteer who will help you file your taxes.
The deadline to file your taxes this year is April 18, 2022.
All information on this site is provided for educational purposes only and does not constitute legal or tax advice. The Center on Budget & Policy Priorities is not liable for how you use this information. Please seek a tax professional for personal tax advice.
How Are Suta Tax Payments Reported To The Internal Revenue Service
Each year, DES certifies the tax rate, amount of taxable wages, and amount of tax paid by each employer in the prior calendar year to the Internal Revenue Service . This data is matched with the data reported by the employer on the Employers Federal Unemployment Tax Return filed with the Internal Revenue Service.
NOTE: Only 83.33% of the tax paid for any year in which the surtax for the Unemployment Insurance Reserve Fund is in effect will be certified. Also, the tax rate certified will be the UI tax rate and not the composite tax rate. If the surtax is not imposed DES will certify 100.00% of the total taxes paid.
If a discrepancy is found, the IRS will notify the employer by letter. The employer must resolve the discrepancy by correcting IRS Form 940 or obtaining a corrected certification from the State if the State credits are found to be incorrect.
A request for re-certification may be made online. The online FUTA recertification page may be printed and attached to the IRS letter of assessment. Re-certification may also be requested by mail, telephone or fax. Any request must include the Federal Employer Identification Number , the State employer account number, and the period to be re-certified. Requests should be addressed to:
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How Do I Make Corrections To Previously Filed Tax Reports
If an employer finds that an error was made in a quarterly report after the report has been filed, an adjustment can be made online or on the Adjustment to Employer Quarterly Report .
If corrections are not filed online, the Adjustment to Employer Quarterly Report and the instructions for completing the form are available for download. A separate form must be completed for each quarter to be corrected. Completed Adjustment to Employer Quarterly Report should be addressed to:
Are There Other Tax Changes I Should Know About
For the 2020 tax year, 60,000 more New Jersey taxpayers are eligible for the New Jersey Earned Income Tax Credit because the state lowered the eligibility age from 25 to 21.
The federal government and New Jersey each offer this tax credit to low- and moderate-income households, which can help reduce the amount of taxes you owe or increase your refund check. To see if you qualify for the federal earned income credit, visit .
New Jersey estimates that 25% of eligible New Jersey taxpayers never apply for the New Jersey earned income tax credit. In 2020, New Jerseyans will receive 40% of the federal tax credit, an average savings of $882, according to the state.
In practice, if your federal tax credit was $4,000, your state tax credit would be $1,600.
To learn more about the New Jersey earned income tax credit, call 609-943-1040 or visit .
Ashley Balcerzak is a reporter in the New Jersey Statehouse. For unlimited access to her work covering New Jerseys Legislature and political power structure, please subscribe or activate your digital account today.
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Helpful Tax Links Below:
W-4 form and Instructions :
W-4 app :
New Jersey Form W-4: NJ W-4
Pennsylvania Department of Revenue:
The College of New JerseyAdministrative Services Building
How Are Wages Reported And Taxes Paid
The Employer’s Quarterly Tax and Wage Report is used to report wage and tax information. Liable employers will need to file the report online, download a blank Employer’s Quarterly Tax and Wage Report from our website, or contact the Employer Call Center at 919-707-1150 to request that a blank form be mailed to them. The Employer’s Quarterly Tax and Wage Report data can also be submitted on magnetic media.
Employers are required to file a report for each quarter, beginning with the quarter in which employment begins. Tax must be paid on each employee’s wages up to the taxable wage base for each calendar year. Quarterly wages must be reported for each employee by name and social security number. Correct and complete social security numbers are required to properly record wages.
Both tax and reported wages are due by the last day of the month following the end of each quarter. NOTE: Failure to receive a report form from DES does not relieve employers of the responsibility to file. If the form is lost or damaged or if additional forms are needed, contact the Employer Call Center at 919-707-1150.
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Respond To Dua With Information In A Timely Manner
If an employee who worked for you within the past 15 months files a claim, you are considered a base period employer and you may receive a request from DUA to provide information regarding the employee. You will be able to complete these requests through your UI Online account.
Any employer for whom the employee worked during the last 8 weeks of work is considered an interested party to the claim, and has the right to protest an employee’s eligibility for unemployment benefits.
If an employee is approved for benefits by DUA, protesting interested party employers receive notice of the approved claim and have the right to request a hearing within 10 business days . A disqualified employee can also request a hearing.
If you do not respond timely or adequately to requests for information, you may:
- Lose your right to be notified of the eligibility determination and your right to appeal that determination
- Lose your right to a hearing. If a disqualified former employee files an appeal, you will be invited to attend the hearing as a witness only, with no right to introduce evidence or testimony, question the former employee, or examine other witnesses.
- Lose your right to protest benefit charges to your account
What If I Didn’t Receive My Stimulus Checks From Last Year
If you were eligible for the first and second rounds of Economic Impact Payments but still have not received them or didn’t receive the full amounts, you may be able to claim a credit in place of the stimulus checks on your taxes under the 2020 Recovery Rebate Credit.
For directions on how to claim the credit, visit the IRS instruction page at .
Even if you don’t make enough money to normally file taxes, you would have to file a 2020 tax return to receive the credit. If you make less than $72,000, you can file federal taxes for free using “Free File.” People with low income, the elderly, people with disabilities and those with limited English proficiency can receive free tax counseling from a Volunteer Income Tax Assistance group. Find an organization close to you at .
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Who Needs An Ein
The EIN is needed for New Jersey businesses that are either:
- Registered as a partnership, corporation, or multi-member Limited Liability Company, or
- A sole proprietorship or single-member LLC that has employees
The EIN is optional for sole proprietorships and single-member LLCs without employees. Those business entities will use the owners social security number or Individual Taxpayer Identification Number . While its not required, using an EIN in place of the owners SSN can help protect the owner from identity theft.
How To Register For An Ein In New Jersey
One of several steps most businesses will need to take when starting a business in New Jersey is to register for an Employer Identification Number and New Jersey state tax ID numbers. These numbers are most commonly used to register a business with the federal and state government in order to pay sales taxes, payroll taxes, and withhold taxes from employee wages.
Lets review in more detail what this number is used for when it is required, the cost, and how to register.
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Free Federal Tax Filing Services
The IRS offers free services to help you with your federal tax return. Free File is a service available through the IRS that offers free federal tax preparation and e-file options for all taxpayers. Free File is available in English and Spanish. To learn more about Free File and your free filing options, visit www.irs.gov/uac/free-file-do-your-federal-taxes-for-free.
What About Form 1099
The 1099-G form is a tax form that shows how much someone received in unemployment benefits.
The New Jersey Department of Labor said if it has your email address on file, you should have received your 2020 form 1099-G. If you haven’t received it, you can also use the state’s “Claim Status Tool” at , and use the “Self Service Options” to show the 1099-G information or request another copy via email.
If you received a 1099-G form but did not file for unemployment, you may be a victim of tax fraud. Report the suspected fraud by calling the labor department’s fraud hotline at 609-777-4304 or online at .
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What Is Unemployment Insurance Tax
Unemployment insurance tax is a tax on employer payrolls paid by employers from which unemployment benefits are paid to qualified unemployed workers. Unemployment tax is not deducted from employee wages. Unemployment tax payments made by employers are transferred to the Unemployment Insurance Trust Fund in Washington, D.C. Each year a prorated share of the interest earned on this trust fund is added back to the account of each North Carolina employer having a credit experience rating balance.
How Can The Rate Increase Even If There Are No Benefit Charges
The tax rate is affected by payroll, tax paid, timeliness of payments and UI benefits charged against the employers account, and the base rate in effect for the tax year. These are all factors that can potentially cause an increase in your assigned rate.
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Closing Nj Unemployment And Withholding Accounts
Please follow the steps outlined below to close your NJ Unemployment and Withholding accounts:
To close your Unemployment Account:
- If you need to verify the status of your account, you can visit the NJ Division of Revenue site. This is the site where you file you returns, but you can also use it to verify the status of you account.
Close your withholding account:
Option 1: Submit an Online Registration Change indicating the date on which payment of wages ceased.
- When in the online portal, please select “End Tax Eligibility” option.
- Then under “Select a tax” select “Giter/UI/DI” and indicate the date on which payment of wages ceased.
Option 2: Send a Request for Change of Registration Information by mail to indicate the date on which operations ceased.
If youre having trouble completing the online account setup process, please contact the states customer service line for assistance.
Comply With Ongoing Claim Activity
Reopening a claim
In some cases, an individual may stop receiving benefits, but later reapply for benefits. This is called reopening a claim. If you are an interested party to the claim, DUA will contact you to obtain information necessary to evaluate the claimants eligibility to receive benefits. If you receive a request for information, it is important to respond in a timely manner.
Although you may not accrue charges resulting from a claim being reopened, charges may result on a subsequent claim. Providing the requested information promptly will protect your rights should any charges result.
In addition, the separation information you provide may have an impact on the claimants right to continue to receive benefits on the current claim. The eligibility requirements for a reopened claim are the same as those for a new claim. If a claimant returns to work and then becomes unemployed under disqualifying circumstances, no further benefits will be paid.
Refusing a recall
If an employee is recalled to work but fails to report, you must notify DUA in writing within 5 days. You must include the following information in your notice:
- Employee name
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How Do I Apply For A North Carolina Unemployment Tax Number
The Employment Security Law of North Carolina requires each employer to submit true and accurate information for determining liability by completing an Employer Status Report for a determination of liable status. You can apply for an UI Tax Account Number online and receive a quick determination. Or, you can download Form NCUI 604 to print, fill out, and mail to DES. Employers will receive a PIN number in the mail after an account number has been assigned. You can use the PIN to conduct business online with DES and monitor your account.
Each employer is also required to notify DES when changes in status occur such as changes in ownership, changes of address, when the business closes or ceases to operate, or when a closed or inactive business begins to operate again. You can fill out a Change in Status Report online or, if you prefer, you can download Form NCUI 101-A to print, fill out, and mail to DES.
If you have further questions regarding liability under the Employment Security Law, please email or call 919-707-1150.