Payments

While the IRS declined to give us guidance on the taxability of Paid Leave benefits in Washington, based on what we’ve learned from other states with similar programs, we think it is likely that family leave benefits could be taxable and medical leave benefits would not. That is why we chose to provide 1099s for family leave only.

We will not be providing 1099-G forms for medical leave benefits.

The benefit amount listed on the form reflects your family leave payments between January 1, 2023 and December 31, 2023. If you also received medical leave benefits, those will not be included in the total amount listed on the form.

Any changes made to your payments after December 31, 2023, will not be reflected, and we will not be issuing corrected forms. If you choose to report your benefits on your taxes, you should work with a tax provider to decide what other records you may be able to provide to document the family leave benefits you received.

We are mailing 1099-G forms in January 2024. If you received family leave benefits in 2023, we can send you a duplicate copy on request after February 15, 2024.

1. First, log-in to your Paid Leave benefit account and confirm both your email and mailing addresses are up-to-date. If not, update by clicking “Update Contact Information” in the box labeled “Take Action” on your homepage.
2. Then, send a secure message in your Paid Leave account. Select “Other” for the topic and then use subject line “Duplicate copy of 1099-G.”

Please note, only customers who received family leave benefits in 2023 will get a 1099-G. 

• If you only received medical leave benefits, we did not send a 1099-G to you.
• If you received both family and medical leave benefits, only the family leave portion is included on your 1099-G.

We are required to submit details to the IRS in their standard template for 1099-G information which includes your name, SSN, address, and the dollar amount of the family leave benefits we paid to you in 2023.

No. We only issued 1099-G forms to customers who received family leave benefits in 2023. Family leave includes leave to bond with a new child born or placed in your home and leave to care for a family member with a serious health condition.

If you received both family and medical leave in 2023, your 1099-G will only include the family leave portion.

The 1099-Gs issued by Paid Leave show:

• Our agency contact information (below) and Tax Identification Number (85-4113810) in the “Payer” box.
  • State of Washington Employment Security Department
    Paid Family and Medical Leave
    PO BOX 9046
    Olympia, WA 98507-9046
• Customer name, SSN and address in the “Payee” box.
• Paid Leave Customer ID in the “Account Number” field.
• The amount of family leave benefits you received in 2023 in “Box 1.”

If you received benefits from more than one program, like from Paid Leave and from Unemployment Insurance, you may have gotten more than one 1099-G. You can tell which form is for which program by looking at the Payer Information section of the form which will list either Paid Family and Medical Leave or Unemployment Insurance. For questions about your Unemployment Insurance 1099-G, visit esd.wa.gov/unemployment/1099-G-information.

Unfortunately, we don’t know whether the IRS will consider your Paid Leave benefits “taxable income.” We asked them to tell us so that we could provide customers with the right information, but they declined our request.

We understand that puts customers in a confusing situation and we’re sorry. But without specific guidance from the IRS, we can’t provide more information or detail to you. Our best and only recommendation is that you consult a tax professional for advice.

We mail the form to the address we have on file for you in January. Please note that the U.S. Postal Service will forward your 1099-G if they have a change of address on file for you.

Since the IRS has not given us an answer on whether your Paid Leave benefits are taxable, we decided to issue a 1099-G form to all customers who received family leave benefits in 2023 so that you have all the information you need no matter what the IRS ultimately decides. However, how you as an individual report this income for tax purposes is up to you and your tax professional, and we cannot provide you with any tax advice or additional guidance.

We will mail family leave 1099s in January and all customers who will receive one should have it before the end of the month.

We will determine your weekly benefit amount based on wages reported by your employer(s). You will receive up to 90 percent of your weekly pay—up to the maximum weekly benefit amount, which is updated yearly.

Paid time off (PTO) reduces your weekly benefit amount. If you receive wages or paid time off at the same time as Paid Family and Medical Leave, it will reduce your benefit payment, unless your employer designates the paid time off as a “supplemental benefit.”

• Paid time off is vacation leave, personal leave, holiday, medical leave, sick leave, compensatory leave or any other paid leave offered by an employer under their established policy.

Maximum weekly benefit amounts. The maximum weekly benefits for 2020 – 2024 are:

• 2024= $1,456/week
• 2023 = $1,427/week 
• 2022 = $1,327/week
• 2021 = $1,206/week
• 2020 = $1,000/week

Your maximum weekly benefit amount won’t change if you apply for or begin your leave in 2023 and your claim continues into a new calendar year. Learn more about claim years.

You may receive up to 90 percent of your average weekly wage, depending on your income. A calculator to estimate your benefit payment is available at paidleave.wa.gov/estimate-your-weekly-pay.

For Paid Leave reporting, wages are an employee’s gross wages (including paid time off), minus tips.

Your employer(s) have been reporting how many hours you’ve worked and the wages you were paid since Jan. 1, 2019. We use the hours reported to determine if you’ve met the minimum 820 hours for eligibility, and the wages reported to know how much your benefit payments will be. If you have more than one job, we add all the hours reported for you from all your employers that are required to report. During the online application process, you’ll be able to see what your employer(s) reported for you and tell us if what they reported isn’t correct. If you are applying on paper, follow the instructions that come with your paper application.

Tips are not included in your benefit amount calculation.

Your benefit payment may vary from week to week if you are not claiming the full week, if you worked or took paid time off, or if it’s the first or last week of your claim.

If you apply online, you can choose to be paid via direct deposit or a prepaid debit card. If you apply on paper, you can only receive a prepaid debit card at this time. It is your responsibility to keep your banking information current and update this information through your online account. If you have questions about your prepaid card, please review the bank disclosures you received when you applied or contact the bank’s customer support team at 888-964-0359.