New York State Pandemic Unemployment Assistance

In March of 2020, the federal government created the Pandemic Unemployment Assistance (“PUA”), a program that provided support for Americans who were unable to work due to the Coronavirus pandemic but did not qualify for traditional Unemployment Insurance (“UI”). Individuals who received PUA benefits on, or after December 27, 2020, might be required to provide documentation proving that prior to the COVID-19 pandemic, they had an attachment to the workforce.

Some New Yorkers who reported they had existing or pending employment/self-employment that was affected by COVID-19 when they applied for PUA benefits are being asked to submit documentation proving their attachment to the workforce. The types of documentation include:

Employment:

• Form W-2 – The W-2 must be for the year prior to the year you applied for PUA benefits. For example, if you applied for PUA benefits in March of 2020, your W-2 must be for calendar year 2019.
• Paycheck Stub – The paycheck stub(s) must be for the year prior to the year you applied for PUA benefits. For example, if you applied for PUA benefits in March 2020, your paycheck stub must be for calendar year 2019.
• Earnings and Leave Statement – The Earnings and Leave Statement(s) must be for the year prior to the year you applied for PUA benefits. For example, if you applied for PUA benefits in March 2020, your Earnings and Leave statement must be for Calendar Year 2019.
• Other documentation demonstrating that you were paid by your employer for work performed, which may include 1099 forms issued to misclassified workers.

Self-Employment: You are self-employed if you act as a sole proprietor or independent contractor, own an unincorporated business, are a member of a partnership, or are otherwise in business for yourself (including a part-time business).

• Tax Return Form 1040 SE or Schedule C – Your Form 1040 SE or Schedule C must be for the year prior to year you applied for PUA benefits. For example, if you applied for PUA benefits in March 2020, your Form 1040 SE or Schedule C must be for calendar year 2019.
• Copies of 1099 Form(s) – The 1099 Form must be for the year prior to year you applied for PUA benefits. For example, if you applied for PUA benefits in March 2020, your 1099 Form must be for calendar year 2019.
• State or Federal Employer Identification Numbers
• Business License
• Business Receipts
• Signed affidavits from person(s) verifying your self-employment – The affidavit must include the name and contact information for the person(s) verifying your pending self-employment.

Pending Employment: If you were offered employment but were unable to work due to the COVID-19 pandemic, you can submit the following documents to substantiate pending employment:

• Letter Offering Employment – This letter must include the name of the employer who issued the letter offering employment, the employer’s address and phone number, and the date of the letter offering employment.
• Statements or affidavits by individual(s) verifying the offer of employment – The affidavit must include the date of your pending employment, name, and contact information for the person(s) verifying your pending employment.

NYS DOL is contacting people either by email or by regular mail. If NYS DOL notifies you via email, the message will provide a link for you to click that will bring you to a designated webpage for you to upload the requested documents with directions and additional information. Claimants who do not have NY.gov accounts will be issued a letter with instructions for how to fax or mail their documentation to NYS DOL.

Should you be contacted by NYS DOL with a request for documentation, please reach out to your LMC tax professional with any questions or concerns you might have.