Paid Leave Oregon Tax Documents
What is a 1099?
A 1099 is a tax form we send to people who have received more than $10 in Paid Leave benefits during the previous calendar year.
We also send a 1099 to employers who received a Paid Leave assistance grant during the year. You use your 1099 when you are filing federal and state income taxes.
For information about Unemployment Insurance 1099-Gs, view What is a 1099-G?
Paid Leave sends two different 1099 forms:
- 1099-G
- 1099-MISC
We will send you a 1099-G if you received family or safe leave benefits. Employers who received an assistance grant will also receive this form.
We will send you a 1099-MISC if you received medical leave benefits or additional pregnancy leave benefits.
We also report the information on your 1099(s) to the Internal Revenue Service (IRS) and the Oregon Department of Revenue (DOR).
Most Paid Leave benefits are taxable income. You must report this income on your state and federal tax forms.
IMPORTANT: The amount shown on Form 1099-MISC is the amount someone received in benefits, but might not be the amount that is taxable. For medical leave benefits, including additional pregnancy leave benefits, only the portion of benefits that are paid for by employer contributions is taxable. Please consult a tax professional if you are unsure what amount to report.
We will mail your 1099-G or 1099-MISC for the previous year’s benefits by January 31.
After we have mailed the forms, you can view and print your 1099-G or 1099-MISC from your Frances Online account. This is the easiest and fastest way to view or print your 1099.
After you log in to Frances Online:
- On your Home page, select “I Want To…”
- In the Letters panel, select “View Letters.”
- Look for a letter called “1099-G” or “1099-MISC.”
1099-G
- Box 1 of your 1099-G shows the total amount of Paid Leave benefits or assistance grant funds you were paid in the prior year.
IMPORTANT: The Box 1 description reads “Unemployment compensation” instead of Paid Leave benefits or Paid Leave assistance grants. This is because the IRS creates and maintains this form. - Box 4 shows the amount of federal taxes you had withheld, if any.
- Box 11 shows the amount of state taxes you had withheld, if any.
- Box OR-01 shows the amount of benefits or grants you repaid, if any.
1099-MISC
- Box 3 of the 1099-MISC shows the amount of Paid Leave benefits you received for medical leave, including additional pregnancy leave.
IMPORTANT: The Box 3 description reads “Other Income” instead of Paid Leave benefits. This is because the IRS creates and maintains this form. - Box 4 shows the amount of federal taxes you had withheld, if any.
- Box 16 shows the amount of state taxes you had withheld, if any.
- Box OR-01 shows the amount of benefits you repaid, if any.
If your Form 1099-G or Form 1099-MISC don’t match your records and are extremely different (for example, you received $5,000 in benefits, but your Form 1099 says you received $15,000), please let us know.
Visit our Contact Paid Leave Oregon page for ways to ask for a review of your claim for possible fraud.
Please report any fraud or suspicion of fraud to us right away through our Fraud Reporting Form or call 833-854-0166.
We may send you an updated Form 1099 with corrected information. This can happen after you request a change or after we find a mistake. We will mail you the updated form, and you can view and print it in Frances Online.
- Go to frances.oregon.gov/Claimant (You do not need to log in to your account).
- Look for the “Form 1099 Correction or Reprint” panel.
- Select “Request a Correction to or Reprint of Your Form 1099” and follow the instructions. You will need the Letter ID from your 1099 and your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
If you need more help or can't make your request through Frances Online, call Paid Leave Customer Care at 833-854-0166.
IMPORTANT: When you make your request, please include:
- Your full name
- Claimant ID, the last four numbers of your SSN, or your Business Identification Number (BIN)
- Phone number
- Current address
If you need to file your taxes before receiving your updated 1099, the IRS has information on how to file without it.
If you have more questions, there are several ways to reach us on the Contact Paid Leave Oregon page.
There are two reasons why you may not have received a Form 1099:
- We sent your 1099 to the address we have on record for you. If you moved without updating your address with us, your 1099 was sent to your old address. If you did not receive your 1099 in the mail, you can find it in Frances Online.
To update your address, log in to Frances Online to make sure your address is correct before sending us a request.
IMPORTANT: If you update your address, this may delay your benefits while we confirm your information. Check your U.S. mail and Frances Online messages regularly for what you need to do next.
If you can’t log in to Frances Online and you have moved, send us a message using our Contact Us Form.
You can also call 833-854-0166 to speak with a customer care specialist. Call volume and hold time may be high, so we recommend sending a message using the Contact Us Form.
- All your benefit payments were made in the last two business days of the year or later. We report your payments based on when you were paid for leave, not necessarily when you took your leave. Your 1099 will cover the tax year when you received your benefits.
For example, if you took leave in the first and second week of December and didn't receive your benefit payments until January, you won't receive a 1099 until the following year.
If you received a 1099 but didn't file for benefits in the year it covers, this could be fraud!
Please report any fraud or suspicion of fraud to us right away through our Fraud Reporting Form or call 833-854-0166.
