Tax Law (Questions About Taxes)/Unemployment repayment


Hello! An answer to your question:

Hello:  I am a resident of the state of Oregon.  I was paid some unemployment benefits early in 2013 ($3240).  After a series of hearings, it was decided that I left work voluntarily, and that I was not entitled to benefits.  The state is now asking for repayment. While I am certainly not happy to be paying them back, I intend to do so in the next few days.  Can you tell me how these benefits and repayment will be reported to Oregon Dept. of Revenue and the IRS?  Will I still get a 1099-G stating the benefits as income, and then the repayment would be a deduction, or will the income just not be reported?  I did have the benefits taxed when I was receiving them.  Thanks.


Thanks for your question.

Since the payments and the repayments all occurred in the same year, it should be a wash, with no income or deduction to report.  However, since you state they were taxed, what actually happened is that tax was withheld.  You should get a 1099-G indicating the amount of tax withheld, which you can take as a payment on your 1040 with no income indicated.  

Alternatively, they may only ask for the net amount back.  In this case there would be no reporting on their part.  And consequently nothing for you to include on your return.

Hope this helps.

John Stancil,CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2016 All rights reserved.