As you approach tax season, you may be wondering how the different sources of leave pay should be reflected on your tax filings. As your leave facilitator, our goal is to make it easy for you to know where to go to gain pertinent tax information. We've created the following resource that outlines what tax documentation may be provided by a state and disability insurance provider if they've issued family or medical leave benefits. Given the complexities of federal and state tax laws, we recommend you consult with your own tax advisors regarding the tax consequences of paid leave contributions and benefits. Cocoon can not provide tax, accounting or legal advice. This guidance is intended for informational purposes.
What should I know before I file my taxes?
What should I know before I file my taxes?
The tax treatment of paid family leave benefits through your state leave program can vary depending on the type of benefits you receive and the specifics of the state program. It's important to note that even if the benefits are exempt from federal taxes, they may still be subject to state income taxes in some states.
The tax treatment of short term disability benefits through your private insurer will depend on how the premiums were paid. If the premiums were paid with after-tax dollars, then the benefits are generally not taxable. However, if the premiums were paid with pre-tax dollars, such as through a group disability insurance plan offered by an employer, then the benefits are generally taxable as income.
If you’re unsure where your benefits came from, you can log into your Cocoon dashboard and scroll to the Pay summary under the "Your payments" section to see the sources of your benefits throughout the year!
Will I receive tax documents for my state benefit income?
Please click on the dropdown arrow to locate your applicable state.
State Providers and Recommended Steps
State Providers and Recommended Steps
State Provider | State’s Recommended Steps |
| Disability benefits are not considered taxable income, unless a substitution for unemployment benefits.
If you received Paid Family Leave (PFL) benefits, a 1099-G will be sent directly to you in the mail. To request an additional copy, call the EDD at (866)-333-4606.
Note: CA PFL benefits are taxed based on the date the payment was issued, not the dates covered. |
If you received benefits from CT Paid Leave in 2023, you will receive a 1099-G form. Forms will be mailed via USPS by January 31, 2024 and will also be available in the online portal by February 15, 2024. CT Paid Leave benefits are considered taxable income. | |
The FAMLI Division will issue IRS form 1099-G to employees who received FAMLI benefit payments, and the benefits paid will be reported in Box 1, which is labeled “unemployment compensation.” Per IRS instructions, this box is also used for governmental paid family leave programs. FAMLI benefits are not subject to state income tax. However, the FAMLI Division cannot provide advice on federal taxation. | |
| TDI benefits follow the same tax methodology as other core disability coverages: the same proportion of premium paid by an employee post-tax will determine the proportion of benefits nontaxable. |
The Department is issuing 1099-G forms to all employees who received PFML benefits in 2023 in the event that you need this information for filing your 2023 tax return. MA will mail the form to the address on file. In addition, you can download your 1099-G tax form by logging in to your PFML account. Learn more about how to download your tax form. | |
| If you received Family Leave Insurance benefits in 2023, you need to log in to your account to download a 1099-G form for your 2023 tax return. If you only received Temporary Disability benefits you will NOT have a 1099-G in your online account. Temporary Disability Insurance benefits are considered taxable income for purposes of both the federal income tax and FICA (Social Security). Federal income tax will not be withheld from your benefit payment each week unless you request it when you file, or submit IRS form W-4S to us (for state plan claims) or your employer (for private plan claims). Your share of FICA and Medicare is automatically deducted from state plan benefit payments. Temporary Disability Insurance benefits are not taxed by the State of New Jersey. More information is here. |
| NY PFL benefits are taxable and included in your federal gross income and will be reported in a 1099-G or 1099-MISC that will be provided by the employer. NY SDI taxability depends on whether the employer, the employee or both paid for the premiums. Please reach out to your HR team for further insight. |
Oregon received guidance from the OR Department of Revenue which advised:
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| Temporary Disability Insurance (TDI) benefits are not subject to Federal or State income taxes; therefore, you will not receive a 1099-G form. Temporary Caregiver Insurance (TCI) benefits are subject to Federal and State income taxes. TCI-1099's will be mailed to the address listed on your initial TCI claim. RI will not offer a downloadable version of the TCI 1099s this year. If you need to update your address to receive your mailed copy, please call (401) 462-8420 or email: [email protected]. |
| Benefits received under DC PFL are taxable and included in your federal and District gross income. You will receive a Form 1099-G from the District reporting the payments you received during the year. |
| Washington will send 1099-G's in January to all recipients of family leave benefits. If you only received medical leave benefits, you will not receive a 1099-G. If you received both family and medical leave benefits, only the family leave portion is included on your 1099-G. |
Will I receive tax documents for my private disability insurance benefits?
Depending on how your employer paid into their group disability insurance plan, you may receive a W2 from your employer or a W2 or 1099 from the private insurance company reflecting your taxable benefits. For more information around your employer’s policy, reach out to your insurance company's benefits team directly.
Please click on the dropdown arrow to locate your applicable provider.
Disability Insurance Provider's and Recommended Steps
Disability Insurance Provider's and Recommended Steps
Disability Insurance Provider |
Disability Insurance Provider’s Recommended Steps |
For questions around your Anthem coverage and what tax forms may be applicable, call (800)-232-0113. | |
For questions regarding your Arch coverage and what tax forms may be applicable for you, call (877) 688-2724 or email [email protected]. | |
New York Life tax documents such as 1099-R and 1099-INT will be available on MyNYL or mailed to you by January 31st each year. New York life has a Frequently Asked Questions page about various different tax forms if you’re expecting something other than a 1099. For other questions about tax forms from New York Life, contact their customer service at (800)-225-5695. | |
For questions regarding your Colonial Life coverage and what tax forms may be applicable for you, call (800)-325-4368. | |
| A 1099 form is sent to a member for Paid Family Leave (PFL) claims. CO, CT, MA, NY and OR PFML: A 1099 form is sent to members who receive over $600 annually.
For more information, call (888)-Guardian or (888)-482-7342 |
For questions regarding claim payments and taxes, call (888)-277-4767. | |
For questions regarding claim payments and taxes, call the LifeMap Life and Disability Claims Department: (800) 286-1129. | |
For questions regarding your Lincoln coverage and what tax forms may be applicable, call (800)-487-1485. | |
For any tax questions regarding your NY State Disability or Paid Family Leave claims, please call (800)-999-3309. | |
| You can now view and print tax statements by logging in to your online account and selecting the option to view documents. You can also send a request to [email protected] to request a copy of the 1099 form. |
For questions regarding your Mutual of Omaha coverage and what tax forms may be applicable, call (800)-775-6000. | |
Claimants who have received PFL benefits from NYSIF will receive a 1099-G form by January 31 each year. Box 1 of the 1099-G will provide the claimant's total PFL benefit payments for the previous year. Claimants must report this amount as income at the time of tax filing. If multiple PFL claims have been filed by the same claimant, NYSIF will issue separate 1099-Gs for each claim. Call (888)-875-5790 for questions. | |
For any questions regarding TDI benefits and taxes, please call (808) 942-1282. | |
| For questions regarding your Principal coverage and what tax forms may be applicable for you, contact Principal at (800)-245-1522. |
For questions regarding your Prudential coverage and what tax forms may be applicable, call (800)-842-1718. | |
For questions regarding your Shelterpoint coverage and what tax forms may be applicable, call (800)-365-4999. | |
For questions regarding your coverage and what tax forms may be applicable for you, call (866)-756-8116. For NY, call (866)-757-1984 Tax forms can be found by logging into the Standard portal and going to the statements and Tax documents tab. | |
Standard Security | For short-term disability claims, the policyholder services department will send a tax report to your employer which includes the information on your W-2. For paid family leave claims, Standard Security will issue 1099-G forms. If you have any additional questions call (800)-477-0087 or (585)-398-2340. |
For questions regarding your SunLife coverage and what tax forms may be applicable call (800)-786-5433 or sign into your SunLife account for additional information. | |
For questions regarding your United Healthcare coverage and what tax forms may be applicable for you, visit Contact United Healthcare. | |
For questions regarding your Unum coverage and what tax forms may be applicable, call (866)-679-3054. | |
For questions regarding your USAble coverage and what tax forms may be applicable for you, contact USAble Life or call (800) 370-5856. |
For now, happy tax filing!
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