Yes, all unemployment benefits (including UI, SEB, PEUC, FPUC, and PUA) are taxable income that must be reported on your federal and state tax returns. If you received unemployment benefits in 2020, you will receive a 1099-G tax form from the Oklahoma Employment Security Commission. When you file for unemployment, you have the option to choose to have taxes taken out at the time benefits are paid. If you opt to have the deductions taken out of your unemployment benefits, the standard deduction used is 10% for Federal taxes, and 3% for State taxes.

Your 1099-G reflects the total amount paid to you or on your behalf. This includes child support deductions as well as benefits used to offset any overpayment(s) during the 2020 tax year.

Additionally, if you received unemployment benefits between March 29 and July 25 of 2020, the $600 FPUC payment was added to your weekly benefit amount.

Similarly, if you received unemployment benefits between August 1 and September 5 of 2020, you may have the $300 LWA payments added to your weekly benefit amount.

Your total unemployment benefits for the year add up quickly. Before calling OESC, carefully review and add up all benefits you received from all programs and before any deductions. After reviewing your tax form, if you feel the information is incorrect, call the hotline OESC has available for 1099 inquiries at 405-521-6099.

All 1099-G forms were mailed out by January 28, 2021. Please allow time to receive this form in the mail at the address you have on file with us. You can also access an electronic version available to view and print starting February 8th at https://unemployment.state.ok.us.

If you received unemployment benefits in 2020, but did not receive a 1099-G form in the mail, or can’t access it online, please call the available hotline at 405-521-6099.

If you received a 1099-G form, and didn’t file for unemployment benefits in 2020 which leads you to believe you are the victim of fraud or identity theft, you may call OESC’s available hotline at 405-521-6099 to flag the fraudulent case. Additionally, the Internal Revenue Service has provided resources to help you navigate this issue. You will find detailed information on what steps you should take by accessing the following link: Employment Related Identity Theft | Internal Revenue Service (irs.gov)

Individuals utilizing UI.ok.gov, our new filing site, to submit their weekly claims must verify their identity to continue receiving unemployment benefits. Verification will need to be done again in the new system for anyone who has previously faxed or mailed in identification, or provided it to a local office. Click HERE to find an office near you to verify in-person if you are unable to verify online.

Individuals using the automated phone system, or the old website with the blue and grey header, to file weekly claims are NOT required to verify their identity online at this time.

To further protect your personal information and prevent fraud, Oklahoma Employment Security Commission (OESC) has implemented an identity verification security feature. You must verify your identity every 90 days.

​​​​​​Non-residents of Oklahoma are required to verify their identity. Verify your identity online with VerifyOK or visit an Oklahoma Works Office nearest you to complete your verification.

Visit a local library or other public facility with computer access, or your nearest Oklahoma Works office for computer access. Also, identity verification is available and optimized for mobile devices, so you can use your smartphone or tablet to verify your identity.

• ​​​​​​Take a picture with a phone or tablet and upload directly into the application
• Use a digital camera to take your picture, or use saved photos on your computer or even social media (ensuring it fits the guidelines).
• If scanning IDs on a printer, you will need to save them as a JPG/JPEG or PNG format. Depending on your printer, you may need to convert from a PDF to these required formats.

Accepted Forms of ID Online

• Driver’s License from any US State
• State-issued Identification Card
• Resident Card / Green Card
• Passport

Invalid Forms of ID Online

• ID not issued by the US
• Letter of introduction
• ID without a photo
• Military ID
• Tribal Card
• Medical Marijuana Card
• Concealed Carry Permit

If you can’t verify your identity online, then you will need to visit an Oklahoma Works Office to complete your verification. Find an office near you. Upon arriving at the office, you will be required to have your temperature taken and wear a facemask. 

Bring two (2) forms of identification, one (1) primary and one (1) secondary ID. See below for a list of acceptable primary and secondary IDs. Please note, these differ from the accepted forms for online verification.

Primary

• Driver’s License or State issued ID
• US Passport or Foreign Passport with I-551
• Permanent Resident Card or Alien Registration Receipt Card
• US Military ID, including spouse or dependent’s ID
• Native American ID with photo
• School ID with photo

Secondary

• Social Security Card
• Native American Tribal document
• Certified Birth Certificate
• Voter’s Registration Card
• Other State-issued ID with photo

Once you begin, you will have 30-minutes before your session times out. If you do not complete the process within the 30-minute window your progress may be lost.

The U.S. Department of Labor has established the timeliness standard of twenty-one (21) days for a determination of eligibility, whether it is an approval or denial.  Please note that the 21-day timeframe is calculated from the day a claim becomes monetarily eligible.

To check the status of your claim, visit ui.ok.gov or unemployment.state.ok.us where you can find information regarding the status of your application, recent activity, monetary entitlement, and determinations of eligibility.  

After your initial application for unemployment, OESC will send a Monetary Determination stating your Weekly Benefit Amount (WBA) and Maximum Benefit Amount (MBA). You can also access information about your claim, including monetary entitlements, by visiting ui.ok.gov. For information on how these amounts are calculated, please refer to the Oklahoma Employment Security Act Article 2, sections 104 & 106

Beginning October 25, 2020, all claimants filing new unemployment claims will be required to serve the one week waiting-period per Oklahoma law (§40-2-206). The first week individuals file a weekly claim during which all eligibility requirements are met will be considered the waiting period and will have no payments issued. Please note, no funds are lost due to this process. It is just a delay, to allow identity and employment verification, prior to dispersing funds.

This requirement was initially waived due to the COVID-19 pandemic. The Executive Orders issued by the Governor and OESC Executive Director that waived these requirements expires October 24, 2020.

• Verify your identity online at UI.ok.gov, or by visiting a local Oklahoma Works office. Please note that you will need 2 forms of ID when verifying in-person.
• Create an OKJobMatch account within seven (7) days of your initial file.
• Perform two (2) work search efforts each week benefits are claimed.
  • This can be done through okjobmatch.com, as well as other websites such as Indeed.com or LinkedIn.com, but a log must be kept of efforts for auditing purposes.
• File weekly claims on UI.ok.gov for every week you are unemployed. Weekly claims are necessary to receive benefits.
• Attend all required groups and appointments you may be scheduled for.

You can file an appeal in person, by mail, fax, telephone or email. Include your name, social security number, phone number, date of determination, section of law you are appealing and a detailed explanation of why you disagree with the decision. The mailing address, fax number, telephone number and email address will be listed on your determination.

The separating employer is the most recent employer for whom you have worked 15 days or more. This applies to individuals who are temporarily laid off and to those who have completely separated from employment. 

You may file a claim upon separation from employment.  However, when filing your initial claim you must report the details of the severance package, and any other payments made to you by your employer after separation.  A determination will be made as to whether or not the severance payment is deductible from your unemployment benefits.  

To receive Unemployment Insurance, you must be unemployed to no fault of your own, and be monetarily eligible. There are two requirements to be monetarily eligible.  

• You must have earned at least $1500 during the base period.  
• Your highest quarter of taxable wages must be less than 2x’s the total wages in the remaining three quarters of the base period.  This rule is waived if base period wages have met or exceeded the taxable limit. The taxable limit are below
  • 2019 - $18,100
  • 2020 - $18,700
  • 2021 - $24,000

If a claim is ‘not monetarily eligible’, that means there were not sufficient covered wages in your base period. The base period is the period of time that we look at to determine monetary eligibility, which is the first four of the previous five completed calendar quarters (appx. previous 4-17 months).  This means your most recent employer may not be included in the base period.

Yes; however, you must report the amount of money you earned before any deductions were made. Earnings must be reported during the week you earn them, not when you actually receive the payment or paycheck. Work is anything you do for wages, including self-employment, during the seven days of the week you are claiming Unemployment Insurance benefits.

If you are the victim of domestic violence or abuse and if it has resulted in your separation from employment, you may be eligible for unemployment insurance (UI) benefits. Oklahoma law states: “If the claimant separated from employment due to domestic violence or abuse, verified by any reasonable or confidential documentation, which causes the individual to reasonably believe that the individual’s continued employment would jeopardize the safety of the individual or of any member of the individual’s immediate family.”

For additional information and assistance, please visit your nearest Oklahoma Works office.. For those transitioning between careers, OESC provides training, educational opportunities, skill-building, resume assistance, networking, and job referrals.

Due to a spike in fraudulent activity, the one-time transfer rule which allows customers to transfer money from the debit card to a bank account will be temporarily suspended. This will not affect direct deposit transfers or debit card registration. In addition, individuals will still be able to complete a bank teller withdrawal free of charge. We apologize for any inconvenience this may cause.

Please call our vendor Conduent at 866-320-8699 or visit www.goprogram.com for assistance on any of the below issues.

• I have my card but I need to reset my pin.
• I have an account with GoProgram.com, but no longer have a card.
  • Use the self-service option online to verify your address, and then request a new card.
  • If you last received benefits more than 3 years ago a new card will be automatically issued.
• I have a forwarded address with the USPS or a PO Box as my address.  Debit cards will not be forwarded automatically by USPS or delivered to a P.O. Box.  Addresses need to be updated through OESC, not Conduent and then a new card requested.
  • Note: There are many apartment buildings that are not receiving expedited packages to individuals.
• I’ve received confirmation from OESC that I am eligible for benefits and have a payment or deposit on my account, but I don’t have a card.
  • If you have recently applied for benefits then a card may be on its way.  Check your self-service options, if that is not possible call Conduent and have the status of your card.
• I have my card, but I don’t know my pin.
  • Check the website self-service option below first and then call.
• Conduent provides online and access to your account balances and transaction through both phone 1-866-320-8699 and web site.  

Conduent is not able to answer these questions:

• When will I receive a payment or a deposit?
  • Deposits are sent from OESC to Conduent based on the determination from OESC and claimants successfully completing their weekly certification claim.
• When will I receive a card? 
  • Cards are mailed within 2 business days and are delivered by USPS.  Mail delivery times can vary in your area.  Expedited cards cannot be delivered to P. O. Boxes. Cards issued via USPS are not eligible to be forwarded.
• I’m receiving errors on my weekly filing, what do I do?
• When will my benefits be approved?
• I’m self-employed, how do I receive benefits?
• I have received my letter indicating that I have benefits and I’ve lost my previous card that is older than 3 years?
  • In this case, a new card will be issued with a new expiration date to the address on file.  Check the web portal self-service option to validate your address.

When filing for unemployment, claimants will be issued a debit card that all unemployment payments will be dispersed to. OESC does not issue checks. Claimants can use the debit card as a regular debit card by activating it upon receipt, or set up direct deposit by transferring the payments from the debit card into your own U.S. banking account, for no fee. To set up direct deposit, claimants must have received their card first to set up the process.

If claimants have previously been issued a debit card for unemployment payments within the past three (3) years, the new payments will be issued to that debit card unless otherwise specified.  If that card is no longer accessible, please contact our payment processing vendor Conduent at 1-866-320-8699 or by visiting www.goprogram.com

An Unemployment Insurance benefit debit card will be issued to you at the time your first eligible week processes.  It normally takes between 7 - 18 days to receive the card. Do not throw the debit card away. It is valid for three years. If you have previously been issued a debit card for payment within the past three years, your payment will be issued to that debit card unless otherwise specified.  If you no longer have your previously issued debit card, please contact Conduent at 1-866-320-8699.

Cards can be expedited by Conduent, but there is a fee for the additional mailing costs.  These will be deducted from the balance on the card.  There is a limited number of debit cards Conduent can issue in a single day, so in rare cases claimants may be unable to expedite cards.

Benefit payments are typically made within 2-3 days of the weekly certification claim being filed. By law, the first payable (or allowable) week of the claim is considered to be a waiting period. Although you must still file your weekly claim (either by phone or internet), you will not be paid for the waiting period week.

No benefits will be paid if:

• there are insufficient wages to establish monetary eligibility
• there are issues are being investigated, or
• you do not file your weekly claim.

Please call our debit card vendor Conduent at 866-320-8699. You will need to verify your identity with them so they can remove the flag.

If there is an 'issue' on your claim that is preventing payment, OESC must investigate the issue and determine whether you are eligible to receive benefits. That process can take varying amounts of time to resolve depending on the issue. If you are approved, payments will be backdated to the date the claim was filed. 

To stop your claim, simply discontinue filing weekly claims.  No additional payments will be made. To cancel your claim please submit a copy of your Social Security card and government issued ID, along with a written statement detailing the reason for the request.  You may fax the request to 405-962-7524.

Weekly claims must be filed within fourteen (14) days of the week ending date to be considered timely.  Claims which are filed untimely may not be paid.

Contact our Customer Service Center at 405-525-1500 if you encounter any problems when filing your weekly claim. You may also visit one of our local Oklahoma Works offices to receive assistance.

If you are medically impacted by COVID, you are exempt from making weekly work search efforts. When completing a weekly claim, answer "yes" to the question, "Did you make the required number of work search efforts for the week ending ___?"

Claimants should keep personal files of medical impact documentation, as these may be requested in lieu of work search efforts.

Our customer service representatives do not have access to view your PIN. If you forgot your number or want to change it, you can reset your PIN online, visit a local Oklahoma Works office, or call us at 405-525-1500 to have a representative reset your PIN so you can establish a new one.

There have been three (3) extensions for traditional Unemployment Insurance claims authorized during the pandemic. 

• The CARES Act Pandemic Emergency Unemployment Compensation (PEUC) program added up to thirteen (13) weeks. This extension was initially available between 3/29/2020 and 12/26/2020.
• The State of Oklahoma, in conjunction with Department of Labor requirements, implemented State Extended Benefits (SEB), which added up to another thirteen (13) weeks. This program was effective between 7/19/2020 through 12/12/2020.
• The Continued Assistance Act (CAA) added up to an additional eleven (11) weeks of extended benefits. These new benefits are available from 12/27/2020 to 3/13/21.

There is only one (1) extension available for individuals filing for Pandemic Unemployment Assistance (PUA). The initial CARES Act provided thirty-nine (39) weeks of benefits from 2/2/2020 to 12/26/2020. The Continued Assistance Act (CAA) added an additional eleven (11) weeks of extended benefits. The CAA extension is available from 12/27/2020 to 3/13/21.

State Extended Benefits provided claimants with up to thirteen (13) additional weeks of benefit payments. This program is not part of the CARES Act and has its own requirements set forth by the Department of Labor.

This program ended 12/12/2020. 

To change information such as your address, please visit ui.ok.gov, or you may call our Service Center or visit a local Oklahoma Works office.

Your benefit year is the 52-week time period that your unemployment claim is considered active before you need to reapply. This starts when you first filed and were approved for unemployment benefits, and last for 52 weeks (one year) from when you were eligible. This does not necessarily mean you will be eligible for benefits all 52 weeks, which depends on your individual situation and federal extensions. 

Your benefit year ends 52 weeks after the effective date for your claim. You can find this date by looking back at your initial determination documents or in your claims portal on ui.ok.gov. To find this information online, log into ui.ok.gov and click on “Claim Status” in the claimant profile box. The Claim Status page will show the claim’s effective date, and the benefit year will end 1 year after the date shown. Claimants may also see a notice in their account when filing a weekly claim. 

Claimants will need to establish a new claim in order to determine eligibility for ongoing benefits. If your benefit year expires and you do not reapply, you will not continue receiving unemployment benefits. 

To reapply for benefits, claimants should visit ui.ok.gov and follow the instructions to start a Traditional Unemployment Compensation application. 

If you are on regular UI claim or the PEUC extension, you must file a new initial claim.

Regular Unemployment Insurance Claims

• If you were receiving UI, and after filing a new initial claim are determined not monetarily eligible, you may be placed on a PEUC claim. Please note, new PEUC claims cannot be established after 3/13/21, but if PEUC benefits remain after 3/13/21, they may be received until 4/5/21.
• If you were receiving UI, and after filing a new initial claim are determined monetarily eligible, you will be placed on a new UI claim.

PEUC Claims

• If you 1) were receiving PEUC benefits, 2) had PEUC benefits remaining at the end of your benefit year, and 3) after filing a new initial claim are determined not monetarily eligible, you may continue to receive PEUC benefits until they are exhausted or the CAA extension ends on 4/5/21, whichever comes first.
• If you were receiving regular UI and had not yet filed for PEUC, and you are not monetarily eligible on the new initial claim, you may be placed on a new PEUC claim. Please note, new PEUC claims cannot be established after 3/13/21.
  • If you 1) are not monetarily eligible, 2) have not yet filed for PEUC, and 3) its after 3/13/21, you are not eligible for benefits.

If you exhausted all UI and PEUC benefits, and your benefit year has ended, you must file a new claim and be monetarily eligible to begin receiving regular UI benefits again.

If you file a new initial claim, and are determined monetarily eligible, you will be placed on a new UI claim. Please note that your weekly benefit amount may change.

For information on what “monetarily eligible” means, please visit our Frequently Asked Questions page and look under the “New Claims” topic.

If you are on a PUA claim, and your benefit year ends, the system will determine if you are eligible for regular UI.

• If you are determined monetarily eligible for regular UI, you will need to file a regular UI claim.
• If you are not monetarily eligible and have benefit weeks remaining of the total 50 allowed, you may continue receiving those benefits until they are exhausted or the CAA extension ends on 4/5/21, whichever comes first.

New PUA claims cannot be filed after 3/13/21. There are currently no additional extensions for PUA claims that have exhausted all 50 weeks of benefits.

Pandemic Emergency Unemployment Compensation (PEUC) is a federal program that provided extended benefits to individuals who have exhausted their regular Unemployment Insurance benefits. 

• The CARES Act Pandemic Emergency Unemployment Compensation (PEUC) program added up to thirteen (13) weeks. This extension was initially available between 3/29/2020 and 12/26/2020.
• The Continued Assistance Act (CAA) added up to an additional eleven (11) weeks of extended benefits. These new benefits are available from 12/27/2020 to 3/13/21.

Pandemic Unemployment Assistance (PUA) is a federal benefit made available to self-employed, contract, and gig workers who are not traditionally eligible for regular Unemployment Insurance (UI)

The CARES Act provided thirty-nine (39) weeks of unemployment benefits. This program was initially available from 2/2/2020 to 12/26/2020.

The Continued Assistance Act (CAA) added another eleven (11) weeks of benefits, which are available from 12/27/2020 to 3/13/21. 

PEUC: Individuals whose benefit year has ended since 7-1-2019 will be required to file a new regular unemployment claim before allowing a PEUC claim to be established. This is to determine eligibility for regular unemployment benefits. If the individual is monetarily eligible for a new regular unemployment claim, that claim will be established and paid rather than the PEUC regardless of the change in the Weekly Benefit Amount (WBA). Individuals who establish a new claim that is not monetarily eligible will be allowed to file a PEUC claim.

PUA: Apply for traditional UI, which must be denied first, before being able to file for an initial PUA claim and subsequent PUA weekly claims.

Please go to ui.ok.gov to file for either type of claim.

Individuals who are still within a benefit year will be eligible for their regular unemployment claim WBA when filing for PEUC.

The computation of the weekly assistance amount for PUA will be based on the gross wages for an unemployed worker and net earnings for self-employed individuals. All wages earned for the performance of services in the most recently completed tax year (2019) will be used to compute the weekly assistance amount.

The weekly assistance amount will be calculated in accordance with Oklahoma Employment Security Law. The weekly amount shall be the weekly amount of compensation that the individual would have been paid as regular unemployment insurance compensation unless the weekly benefit amount is less than 50% of the average weekly payment of regular unemployment insurance benefits. The maximum weekly assistance amount shall not exceed the maximum weekly benefit amount of regular unemployment insurance benefits payable in the state. Employment, wages, and self-employment that are not covered by the Oklahoma Employment Security Law shall be treated in the same manner and with the same effect as covered employment and wages. Employment and wages that are prohibited by federal law shall not be included in the computation of weekly assistance amount.

Unemployment benefits are subject to federal and state income tax. You must report unemployment benefits you receive when you file your income taxes. By January 31 of each year, the Oklahoma Employment Security Commission will send you a form 1099-G with the amount of benefits you received the prior year. You may elect to have federal and state taxes withheld from your weekly unemployment benefits. If you choose to have taxes withheld, federal taxes of 10% and state taxes of 3% will be deducted from the gross amount of your payment each week.