Delayed state unemployment forms needed to file taxes now available

Beth LeBlanc
The Detroit News

Individuals who received unemployment aid last year can now access the tax forms online showing how much they earned in jobless aid. 

The Unemployment Insurance Agency said unemployment claimants can find their 1099-G tax statements on their Michigan Web Account Manager or MiWAM accounts. The agency also began this week to mail out the statements to those who requested the forms be mailed.

Individuals who received unemployment aid last year can now access the tax forms online showing how much they earned in jobless aid.

In all, the agency expects about 1.2 million 1099-G forms will be issued this year.  

"Individuals who received unemployment benefits in 2021 will need the 1099-G form to complete federal and state tax returns," the agency said in a statement Tuesday. 

To access the form, claimants should log into MiWAM, click the "I Want To" title, then click on the 1099-G link, then select the 1099-G letter for the 2021 tax year.

People who received a 1099-G form but didn't receive unemployment last year are likely the victim of identity theft and should fill out a report under the "report fraud" or "identity theft" links at michigan.gov/UIA. 

The state was supposed to issue the forms by Jan. 31, but the Internal Revenue Service allowed the agency to delay issuance because of delays related to waiver determinations for some recipients. 

The tax forms and the possibility of tax penalties have been a pressing concern as tax season nears for Michigan's thousands of claimants who are appealing redeterminations or seeking waivers after the state deemed they owe back some of their unemployment aid. In many cases, the redeterminations were due to agency error, an unintentional claimant mistake or the rushed and jumbled implementation of federal pandemic aid as claims reached historic highs during the pandemic. 

Several legislative efforts are in motion to try to waive overpayments for those pinged because of an agency error or because of conflicts between state and federal unemployment laws. But none have been signed into law yet. 

The U.S. Department of Labor earlier this month directed state unemployment agencies to expand waivers for potentially thousands of people who were unwittingly caught up in the rushed rollout of federal unemployment relief. 

But the implementation of the federal waiver guidance, other waivers or proposed legislative plans to change state law will come down to the state agency's ability and willingness to set up a redetermination process for those who might be again eligible under the changes. 

eleblanc@detroitnews.com