Benefits reported on Form 1099-G
The Oregon Employment Department (OED) files Form 1099-G with the Internal Revenue Service (IRS) for all claimants who received family or safe leave benefits during the year. Form 1099-G shows OED's contact and tax identification information (listed on the form as the “Payer"), your name, Social Security number, and address (listed on the form as the “Payee"), and the amount of family or safe leave benefits you received (shown in Box 1 on the form). If you took both medical
and family or safe leave during the same year, your Form 1099-G will only include the family or safe leave portion of your benefits.
Benefits reported on Form 1099-MISC
OED files Form 1099-MISC with the IRS for all claimants who received medical leave benefits during the year. Form 1099-MISC shows the same contact and identifying information as Form 1099-G, but with the amount of medical leave benefits you received shown as “Other income" in Box 3 on the form. If you took both medical
and family or safe leave during the same year, your Form 1099-MISC will only include the medical leave portion of your benefits.
Do I include my benefits in my taxable income?
Taxability of your benefits is a matter of federal taxation, not state taxation.
The Oregon Department of Revenue cannot give you federal tax advice.
The IRS has published guidance regarding federal taxation of family or safe leave benefits. This guidance may be found in the “Instructions for Recipients" on the reverse side of the official version of
Form 1099-G.
You may find guidance for reporting medical benefits under the topic “Sickness and Injury Benefits" in
IRS Publication 525,
Taxable and Nontaxable Income.
The IRS has also issued guidance for payments under paid family and medical leave programs that are made on or after January 1, 2025. This guidance is contained in Revenue Ruling 2025-4.
How you as an individual report your benefit income for tax purposes is up to you and your tax professional.
If you have questions about your benefits or the information printed on your Form 1099-G or Form 1099-MISC, visit
https://paidleave.oregon.gov.