1099G Box 1 Empty for Medical Leave Empty - MA

user17717734672 · ‎February 22, 2026

hi, took medical leave this year and received payment from MA, I have Box 1- empty, Box 4 - $983.31 box 11- $491.66. System wont allow me to put in since box 1 is empty.

MA website says: If you received medical leave benefit payments from DFML, but box 1 of your 1099-G is zero, that means that any payments you received were not considered taxable.

So not sure how I should report it:

MA says:

For employers with 25 or more employees, sixty percent (60%) of the medical leave benefits paid to employees will be will be taxable for federal and state income tax purposes. This is based on employer contribution amounts. DFML will report the taxable amount on Form 1099-G, which will be issued directly to employees.

Medical leave benefits paid to employees of employers with fewer than 25 employees are not taxable.

Situation 3. Medical Leave Benefits. As in Situation 2, the $19,200 that State X pays to Employee B as medical leave benefits under the PFML Act provides Employee B with a clearly realized accession to wealth and is included in Employee B’s Federal gross income under § 61 unless an exclusion applies. Unlike in Situation 2, these amounts are excluded from Employee B’s gross income under § 104(a)(3) except to the extent they are attributable to Employer A’s contributions that were not includible in Employee B’s gross income.

Also, regardless of taxability, states are not required to report the taxable amount for 2025.

(1) For medical leave benefits a State pays to an individual in calendar year 2025, with respect to the portion of the medical leave benefits attributable to employer contributions, (a) a State or an employer is not required to follow the income tax withholding and reporting requirements applicable to third-party sick pay, and (b) consequently, a State or employer will not be liable for any associated penalties under § 6721 for failure to file a correct information return or under § 6722 for failure to furnish a correct payee statement to the payee.

https://www.mass.gov/info-details/paid-family-and-medical-leave-pfml-tax-information-for-employers

ReneV4

To report this Form 1099-G and get your credit for the $983.31 and 491.66 you already paid, here is what to do:

Input $1 in Box 1 to "activate" the Form. Since $1 is below the rounding threshold, it won't affect your tax bill
Input the withholding in Boxes 4 and 11
If the 1099-G section still gives you errors, you can delete that form and instead enter the withholding manually
Go to the "Estimates and Other Taxes Paid" section under "Deductions & Credits"
Look for "Estimates"
Enter the $983.31 as Federal Withholding and the $491.66 as Massachusetts State Withholding