Delaware Unemployment

By law, work-related accidents are recorded on the Delaware OSHA 300 form, which must be posted in the workplace beginning on February 1, 2007. The forms must remain posted in a prominent place until April 30, 2007.

According to the Occupational Safety and Health Administration (or OSHA for short) requirements, the logs must be posted in order to inform employees of the safety conditions of their work environment. By posting the log in a prominent place (like a lunchroom, near the time clock, or in some other common employee gathering place), employees are likely to review the log, become aware of potential hazards, and take measures to prevent a similar injury.

Protecting employees is not the only benefit of the OSHA 300 form. Employers also benefit by increased awareness among employees because the safer employees are on the job, the less days are lost due to work-related injuries. In 2005, OSHA reported more than 1.2 million work days lost because of an accident or illness suffered on the job.

The Delaware Department of Labor mailed 1099-G statements to anyone who received unemployment benefits in 2006, during the month of January. The Department of Labor is also required to submit 1099-G statements to the Delaware Department of Treasury and the IRS. If you received unemployment compensation in 2006, and have not received your 1099-G as of February 15, 2007, you should contact the Delaware Department of Labor immediately.

When people lose their job, it is easy to forget that Delaware unemployment compensation must be reported as income on federal and state income tax returns. Unemployment income is reported on form 1099-G.

A 1099-G statement is a report of unemployment benefits (which must be claimed as income on individual tax returns) received in the previous tax year. The 1099-G is also referred to as a “Statement for Recipients of Unemployment Compensation Payments.” Any state and federal taxes already withheld will be reported on the 1099-G, in addition to the total amount of earnings.

The amount of earnings can be confusing in certain circumstances. Sometimes unemployed workers have been involved in legal actions related to their unemployment compensation. If a judgment was found against the worker, the court may order the worker to pay restitution to the employer. In this case, those restitution amounts may have been deducted from the earnings each month. Additionally, the court can order other deductions, which would come out of monthly payments, as in the case of Friend of the Court payments.

It can be helpful to contact the IRS if you have questions about your total earnings as reported on the 1099-G and the actual money you received in 2006. These deductions can have an affect on how you report your earnings on your tax return. The IRS can explain the deductions and provide instructions on proper reporting. Additionally, if you are not sure whether your monthly payments reflect deductions other than state and federal tax withholding, contact the IRS for help.