Just to supplement SweetieJean's answer, the IRS is providing the following advice:
Taxpayers who receive an incorrect Form 1099-G for unemployment benefits they did not receive should contact the issuing state agency to request a revised Form 1099-G showing they did not receive these benefits. Taxpayers who are unable to obtain a timely, corrected form from states should still file an accurate tax return, reporting only the income they received.
Please see Incorrect Form 1099-G for unemployment benefits on the IRS's Double-check for missing or incorrect Forms W-2, 1099 before filing taxes page for more information.
