Commonly asked Questions on UI Overpayments

Contact our Claim Overpayments Unit at (406) 444-5434 to set up payment arrangements or make electronic check (ACH Debit) or credit card payments online.  To pay online, select the appropriate link below, based on your claim type.  Employers DO NOT use either link below to pay UI Contributions (tax).  Employers must make tax payments online through UI eServices for Employers.

• To make a payment on a regular Unemployment Insurance (UI) claim overpayment, log into the
  UI Claimant Center 

• To make a payment on a Pandemic Unemployment Assistance (PUA) claim overpayment, use our
  PUA Payment Portal 

Employers DO NOT use either link above to pay UI Contributions (tax).  Employers must make tax payments online through UI eServices for Employers.

Last Updated 10/1/23

We send the total amount of unemployment compensation paid to you and others on your behalf for the year, including any Child Support and taxes, to the Internal Revenue Service even if an overpayment was later established.  You are responsible for deducting any cash repayments you have sent to the Unemployment Insurance Division towards the overpayment.  The net result is the total amount of unemployment compensation received. 

• Refer to instructions in your Form 1040 instruction booklet under the heading “Line 19 - Unemployment Compensation” or Form 1040 EZ instructions under “Line 3 - Unemployment Compensation.”

Offsets taken from your unemployment check by our agency have already been deducted from the amount of unemployment compensation we reported for you to the Internal Revenue Service and included on your Form 1099-G. Do not report offsets taken from checks as repayments.

If you received an overpayment of unemployment compensation paid and you repaid any of it by check or money order, subtract the amount you repaid from the total amount received as shown on your 1099-G. Enter the result on the appropriate line of your 1040 tax form. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19 on form 1040 or line 3 on form 1040EZ.

If you repaid unemployment compensation that was included in your gross income from an earlier year, you may deduct the amount on Schedule A. Refer to instructions in your Form 1040 booklet.

Log into theUI Claimant Center to view and print a copy of your 1099-G or call (406) 444-2556.

Contact our UI Benefit Overpayments team at (406) 444-5434.