Tax responsibilities while collecting unemployment benefits

Learn more about taxes and tax forms you are responsible for if you collect unemployment benefits.

What you need to know

Your unemployment benefits are taxable.

The Department of Unemployment Assistance (DUA) does not automatically withhold taxes. If you want taxes withheld from your weekly benefit payments:

If you don’t have taxes withheld from your weekly benefits, you will need to pay them when you file your taxes.

Current tax withholding rates

  • Federal income tax: 10%
  • Massachusetts state income tax: 5%

Tax forms

You will need a Form 1099-G to file your taxes for the year you collected unemployment benefits. DUA mails 1099-G forms in January. For example, if you collected unemployment benefits in May 2025, you’ll receive a 1099-G in January 2026 to file your 2025 taxes.

If you need an additional copy of your 1099-G, you can request one from your Unemployment Services for Workers account.

Contact

Phone

Monday–Thursday 8:30 a.m.–4:30 p.m.

Monday–Friday 8:30 a.m.–4:30 p.m.

To request weekly benefits, daily 6 a.m.–10 p.m.

To check your claim or benefit payment status

Select or reset your 4-digit Personal Identification Number (PIN)

Set up, change, or cancel direct deposit

Address

Boston Re-Employment Center (by appointment only)
2 Avenue de Lafayette, Boston, MA 02111

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