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Wisconsin Unemployment 1099-G Tax Statement

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Form 1 – Subtractions from Income 2023 Schedule SB

Wisconsin Department of Revenue

See the instructions for additional information on the subtractions listed below. Enter all amounts as positive numbers.

Subtractions from Income

1 Taxable refund of state income tax (from line 1 of federal Schedule 1)

2 United States government interest

3 Unemployment compensation

4 Social security adjustment

5 Capital gain/loss subtraction

6 Medical care insurance

7 Long-term care insurance

8 Tuition and fee expenses

9 Private school tuition (Schedule PS)

10 Contributions to an Edvest or Tomorrow’s Scholar college savings account (Schedule CS)

11 Distributions of certain earnings from Wisconsin state-sponsored college tuition programs

12 Military and uniformed services retirement benefits

13 Local and state retirement benefits

14 Federal retirement benefits

15 Railroad retirement benefits, railroad unemployment insurance, and sickness benefits

16 Retirement income subtraction

17 Reserve or National Guard members

18 U.S. Armed Forces active duty pay

19 Combat zone related death

20 Adoption expenses

21 Contributions to ABLE accounts

22 Disability income exclusion (Schedule 2440W)

23 Wisconsin net operating loss deduction

24 Farm loss carryover

25 Native Americans

26 Sale of business assets or assets used in farming to a related person

27 Recoveries of federal itemized deductions

28 Repayment of income previously taxed

29 Add lines 1 through 28. Enter here and on line 30, page 2.

Now go to page 2

2023 Schedule SB Page 2 of 3

30 Enter amount from line 29 on page 1

31 Human organ donation

32 Expenses paid to related entities

33 Income from a related entity

34 Legislator’s per diem

35 Sales of certain insurance policies

36 Physician or psychiatrist grant

37 Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money

38 AmeriCorps education awards

39 Differences in federal and Wisconsin basis of assets

40 Reserved for future use

41 Differences in federal and Wisconsin reporting of marital property (community) income

42 Charitable contributions from tax-option (S) corporations (list and provide amount)

a Name

FEIN Amount 42a

b Name

FEIN Amount 42b

c Name

FEIN Amount 42c

d Add lines 42a through 42c

43 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 46 (list and provide amount)

a Name

FEIN Amount 43a

b Name

FEIN Amount 43b

c Name

FEIN Amount 43c

d Add lines 43a through 43c

44 Add lines 30 through 41, 42d and 43d. Enter here and on line 45, page 3

2023 Schedule SB Page 3 of 3

45 Enter amount from line 44 on page 2

46 Tax-option (S) corporation entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 46a

b Name

FEIN Amount 46b

c Name

FEIN Amount 46c

d Add lines 46a through 46c

47 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments listed on line 48 (list and provide amount)

a Name

FEIN Amount 47a

b Name

FEIN Amount 47b

c Name

FEIN Amount 47c

d Add lines 47a through 47c

48 Partnership entity level tax election adjustments (list and provide amount)

a Name

FEIN Amount 48a

b Name

FEIN Amount 48b

c Name

FEIN Amount 48c

d Add lines 48a through 48c

49 Other subtractions from income (list and provide amount)

a Amount 49a

b Amount 49b

c Amount 49c

d Add lines 49a through 49c

50 Add lines 45, 46d, 47d, 48d, and 49d. This is your total subtraction from income. Enter on Form 1, line 6

Signature

Date

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What the Wisconsin Unemployment 1099-G Tax Statement Is

The Wisconsin Unemployment 1099-G Tax Statement is the official information return issued by the Wisconsin Department of Workforce Development (or other state unemployment agency) reporting unemployment compensation and certain government payments to recipients and the IRS. It shows the total taxable unemployment benefits paid during the tax year, any federal or state income tax withheld, and other reportable amounts such as state tax refunds if required. Recipients use the 1099-G to prepare federal and state tax returns; payers must file corresponding information returns with the IRS and retain records for compliance.

Why this Statement Matters for Tax Reporting

The 1099-G documents taxable unemployment compensation and withholding so recipients can report income accurately to the IRS and state tax authorities.

Why this Statement Matters for Tax Reporting

Who Needs and Uses a Wisconsin 1099-G

Typical users of the Wisconsin Unemployment 1099-G include recipients, tax preparers, employers, and state agency staff responsible for issuing the form.

  • Unemployment benefit recipients who received state payments during the tax year.
  • Tax preparers and accountants reconciling client income for federal and state returns.
  • State unemployment agency staff responsible for issuance and IRS filing.

Each group has distinct responsibilities: recipients review and report amounts, preparers include values on returns, and agencies must file accurate information returns with the IRS.

Step-by-Step: Review and File a Wisconsin 1099-G

Follow these core steps when preparing or verifying a Wisconsin 1099-G for recipients and IRS submission.

  • 01
    Collect records: Gather payment ledgers and withholding logs for the calendar year.
  • 02
    Populate fields: Enter payer and recipient data, Box 1 amounts, and withholding values.
  • 03
    Verify accuracy: Cross-check amounts with payroll or benefit payment systems.
  • 04
    Submit returns: Furnish recipient copies and file information returns with the IRS.

Key Deadlines for Furnishing and Filing 1099 Forms

Timely distribution to recipients and IRS filing are required to avoid penalties; follow federal information return deadlines and state-specific timing.

Recipient copy due:

Provide the 1099-G to recipients by January 31 each year.

IRS paper filing:

Paper information returns are generally due by February 28.

IRS electronic filing:

Electronic filing deadlines are typically March 31 for information returns.

Corrected returns:

Submit corrected forms as soon as errors are discovered to limit penalties.

State variations:

Some states may require parallel filings or earlier deadlines; verify with state agencies.

Penalties and Risks for Incorrect or Late 1099-G Reporting

Late filing penalties: $60 per form up to statutory maximums (IRC §6721).
Extended late penalties: $130 per form for later filings (IRC §6721).
Significant delay penalty: $330 per form after August 1 (IRC §6721).
Intentional disregard: $660 or more per form; no maximum (IRC §6721).
Backup withholding trigger: Missing/incorrect TIN may prompt 24% backup withholding.
Recipient disputes: Errors can cause amended returns, refunds, and audit exposure.

Configuring an Online Workflow for 1099-G Distribution

Set up fields, authentication, and delivery options to meet legal disclosure and record retention requirements.

Field Configuration
Signatures Electronic e-signature with audit trail
Authentication Email link or SMS code for recipient identity
Delivery Method Secure email or agency portal delivery
File Format PDF (PDF/A recommended) for long-term retention

Technical and Integration Considerations for eSubmission

Use a platform that supports required formats, integrations, and compliance for high-volume 1099-G issuance.

  • Supported formats: PDF, DOCX, HTML, Excel
  • Integrations: Salesforce, NetSuite, Microsoft 365
  • Compliance: Audit trails, encryption, BAA when required

Typical Electronic Delivery and Filing Flow

This simplified flow shows common steps from preparing a 1099-G to delivering copies to recipients and filing with the IRS.

  • Prepare file: Generate 1099-G forms from payroll or benefit systems.
  • Place fields: Insert recipient, amounts, and withholding fields in PDF.
  • Send to recipient: Deliver via secure email or recipient portal.
  • File with IRS: Submit information returns electronically or on paper.

How 1099-G Differs from Other 1099 Variants

Compare common information returns to understand when to use the 1099-G versus other 1099 forms.

Form Type 1099-G 1099-MISC
Purpose report government payments miscellaneous nonemployee payments
Reportable payments unemployment, certain refunds rents, prizes, services
Recipient deadline jan 31 jan 31
Penalty basis irc §6721 penalties irc §6721 penalties

eSignature Vendor Pricing Snapshot for 1099-G Workflows

Compare common vendor pricing and capabilities relevant to high-volume tax statement distribution and eSignature-enabled workflows.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial Varies by vendor Varies by vendor Varies by vendor Varies by vendor
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Best Practices for Accurate Wisconsin 1099-G Preparation

Follow these practical recommendations to minimize mistakes, limit exposure to penalties, and support recipient tax filing.

Reconcile payment records before issuance
Match benefit payment ledgers, stop-payment adjustments, and offsets to the amounts you will place in Box 1 to prevent incorrect recipient income reporting and avoid correction cycles.
Validate recipient taxpayer identification
Confirm the recipient's Social Security number and legal name to prevent IRS mismatch notices and potential backup withholding.
Use electronic delivery with consent
Obtain recipient consent for electronic copies, ensure they can access the format, and retain consent evidence to meet ESIGN Act requirements for consumer-facing records.
Document corrections promptly
When errors are found, prepare and furnish corrected 1099-G forms promptly and file corrected returns with the IRS to limit late-filing penalties.

Common Mistakes to Avoid with 1099-G Statements

  • Reporting incorrect amounts due to unreconciled system adjustments or duplicate payments remains a frequent error and forces corrected returns.
  • Entering an incorrect SSN or name format causes IRS matching failures and may trigger backup withholding requirements.
  • Failing to secure recipient consent for electronic delivery can invalidate electronic substitution of paper copies for consumer-facing records.
  • Delaying corrected filings after discovering errors increases exposure to escalating penalties under IRC §6721.

Security and Compliance Considerations for 1099-G Handling

Encryption in transit: TLS 1.2/1.3
Encryption at rest: AES-256
Audit trail: Timestamp and IP logging
BAA availability: BAA required for HIPAA-covered workflows
Regulatory frameworks: ESIGN and UETA compliance
Access controls: Role-based permissions and SSO

Frequently Asked Questions About Wisconsin 1099-G Statements

Answers to common recipient and payer questions about reporting, corrections, and electronic handling for the 1099-G.


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