Is the WA Paid Medical Leave Benefit taxable? WA ESD sent an email saying Paid Family and Medical Leave will not be sending me a 1099-G for your medical leave benefits.

[ada2evelyn]

Took FMLA in 2024 due to my own medical condition, got paid by WA ESD (Employment Security Department) under Paid Family and Medical Leave benefit. No 1099G so far, so are these income taxable? If yes, how should I include in my filing without 1099-G? Thanks a lot

[JotikaT2]

Yes, this income is taxable.  Please see what is paid family leave for steps to enter this information into TurboTax.

As far as your 1099-G, you should contact Washington using the information at the bottom of this link to request your tax form as it is needed to complete your tax return accurately.

[ada2evelyn]

@JotikaT2 

Thanks for the reply.

But I've got totally different answer from @AmyC last week, see below for her answer--

https://ttlc.intuit.com/community/taxes/discussion/re-wa-pfml-medical-leave-not-fa[product key remov...

Could you both please double confirm which one is the final conclusion?

I am finalizing my tax filing, really confusing now.

[ada2evelyn]

@JotikaT2 

And I have to mention again WA ESD has sent an email to me that they are not issuing 1099-G for my medical leave, they will not issue 1099-G to any medical leave (not family leave), they also said their customer service will not take care of medical leave's 1099-G issue.

[JotikaT2]

If the payments are just for medical leave and you did not receive a 1099-G for it, then as long as you know the payments were only for medical leave and not paid family leave, then Amy is correct.  These payments would not be taxable.

The terminology is definitely important here.  Per Revenue Ruling 2025-04, for payments made for medical leave benefits, if the contributions are made from the employee originally, then the amount would not be included in gross income. 

Thank you for the clarification on the type of correspondence you received via email as well.  

[ada2evelyn]

@JotikaT2  @AmyC 

It's much clearer. Thanks.

The Table 2 you shared is really helpful.

Just one more question, according to the Washington State Department of Labor and Industries, an employer pays 26.78% and the employee pays 73.22%, so only 26.78% (employer's contribution %) of the PFML benefit I have received as of 12/31/2024 should be taxable as my income, is that correct?

Thanks again!