My ssn is on my mom's 1099g, Advice on what to do to avoid issues when filing

[EM615]

Last year, I filed for my mom's unemployment on the NY website for unemployment. During the process, I mistakingly inputted my social security number instead of hers. After months of trying to contact the dept. of labor and fix the issue, we finally received a message through their database saying they would make a note on her account to adjust the ssn to her own. Come tax time, she receives her 1099-g and of course, it has my ssn listed instead of hers. I have once again tried contacting the labor department multiple times (and have filled out a form requesting the 1099 be corrected), however I do not know if and when they will actually fix this issue. I do not want any problems when I file my taxes. My mom will obviously be claiming the 1099g on her taxes as unemployment earned, but I am afraid to file my taxes in case the IRS thinks I am trying to get out of paying taxes on unemployment since the 1099g is associated with my SSN. Does anyone have any advice? At this point, I'd rather pay the taxes on my account then deal with any IRS issues.  

[JeffreyR77]

You have two options. 

You can file with the unemployment income reported under your social security number and pay tax any increased tax on the higher income. 

You can amend you return when and if you get a corrected 1099-G issued by the state. 

You have up to 3 years from the deadline of this year's return to file an amendment to claim a refund for overpaid tax. 

Your other option is to file your return without including mom's unemployment income and attach a statement to your return detailing the facts and circumstances as you've stated here why you are not including the income on your return and that the income is included on your mom's return, listing her name and social security number. 

You will need to print and mail in your return in this case.