You are correct, Your California Paid Family Leave benefits are considered taxable income by the IRS, because they are considered as a type a unemployment compensation. However, for California state tax purposes, the Paid Family Leave income is entirely exempt.
Please view this thread for a phone number that you can call and more information about what you can do to get a 1099-G. You can also view your IRS account to see what was reported to the IRS. It is possible that you were issued a 1099-G but never received it.
@prdeshpande
