Nebraska unemployment fraud has two very different readers: the person who just got a letter or a 1099-G for a claim they never filed, and the claimant who wants to know what the state counts as fraud and what it costs.
This guide covers both — how to report Nebraska unemployment fraud, the identity-theft steps, how to get a corrected 1099-G, what counts as claimant fraud, the penalties and disqualification, and when it becomes a criminal case. Verified against Nebraska Department of Labor as of October 2026.
Nebraska Unemployment Fraud at a Glance
| Report fraud | https://dol.nebraska.gov/Fraud/ReportIndividualFraud |
| Hotline | 402-471-2865 |
| Penalty | Once an overpayment is established, § 48-663.01(1)(b) adds a penalty of 15 percent of the benefits received because of the falsification. |
In This Nebraska Unemployment Fraud Guide:
How to Report Nebraska Unemployment Fraud
Report it at https://dol.nebraska.gov/Fraud/ReportIndividualFraud or call 402-471-2865. Reports can be made anonymously; the agency investigates both claimant and employer fraud.
Nebraska Unemployment Fraud in Your Name: If Someone Else Filed
- Report the claim on NDOL’s online Unemployment Fraud Report Form, and include the claimant ID shown on the notice
- If you got a determination letter for a claim you never filed, call NDOL’s Benefit Integrity Unit at 402-471-2865 right away
- If you got a 1099-G for a claim you never filed, email [email protected]
- File a police report with your local police department
- Report the identity theft at IdentityTheft.gov and follow the IRS guidance on unemployment identity theft
Getting a Corrected 1099-G
NDOL asks anyone who got a 1099-G for a claim they never filed to email [email protected] and file a police report. IRS guidance says to ask the state for a corrected 1099-G that shows 0 in benefits. If the corrected form does not arrive in time, the IRS says to still file on time and report only the income you actually received.
Most people do not need IRS Form 14039 for this unless their e-filed return is rejected.
What Counts as Nebraska Unemployment Fraud by a Claimant
Under Neb. Rev. Stat. § 48-663.01, claimant fraud means willfully not reporting earnings or giving false information about a fact that would affect eligibility. In plain words, that includes working and not reporting the pay on a weekly claim, reporting work searches you did not do, and giving a false reason for losing your job.
Knowingly making a false statement, or hiding a material fact, to get or increase benefits is a separate offense under § 48-663.
Nebraska Unemployment Fraud Penalties and Disqualification
Once an overpayment is established, § 48-663.01(1)(b) adds a penalty of 15 percent of the benefits received because of the falsification. The claimant also repays the overpaid benefits. NDOL says fraud can also mean losing future eligibility and having state and federal tax refunds taken. If the overpayment and penalty are not repaid within 12 months after the determination becomes final, the state may garnish wages (§ 48-663.01(2)(a)).
When Nebraska Unemployment Fraud Becomes a Criminal Case
Large or repeated fraud can be referred for prosecution; the amount that turns a civil penalty into a criminal charge is set by state law.
Employer-Side Nebraska Unemployment Fraud
Misclassifying employees as contractors to avoid unemployment tax, or shifting payroll to dodge a higher rate, is employer fraud — workers can report it to the same agency.
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Honest Mistakes Are Not Nebraska Unemployment Fraud
A wrong number on a weekly claim is a mistake, not fraud, if you correct it when you notice; fraud requires a knowing false statement. Fix it through the portal or by phone before the agency finds it.
Nebraska punishes fraud by taking away the claimant’s uncharged wage credits, which an adjudicator decides case by case under § 48-663.01. It does not set a fixed number of penalty weeks. Two or more fraud disqualifications in 5 years block a new claim unless all those overpayments are repaid (§ 48-628.11). Unpaid fraud balances can be collected by wage garnishment after 12 months.
NDOL says it does not send determinations by text or contact claimants through social media.
Related: if the state says you were overpaid on your own claim, that is a different process — see the Nebraska overpayment guide for waivers, repayment plans and the appeal deadline.
Nebraska — the bottom line
- Report Nebraska unemployment fraud the same day you suspect it — an unreported claim in your name becomes an overpayment in your name.
- Nebraska unemployment fraud by a claimant means a knowing false statement; an honest mistake corrected promptly is not fraud.
- Penalties for Nebraska unemployment fraud stack: repayment, a monetary penalty, penalty weeks, and in large cases a criminal referral.
Frequently Asked Questions
How do I report unemployment fraud in Nebraska?
Use the state fraud page (https://dol.nebraska.gov/Fraud/ReportIndividualFraud) or call 402-471-2865.
Someone filed for unemployment in my name in Nebraska — what do I do?
Report the claim on NDOL’s online Unemployment Fraud Report Form, and include the claimant ID shown on the notice; If you got a determination letter for a claim you never filed, call NDOL’s Benefit Integrity Unit at 402-471-2865 right away; If you got a 1099-G for a claim you never filed, email [email protected]; File a police report with your local police department;
Report the identity theft at IdentityTheft.gov and follow the IRS guidance on unemployment identity theft
What is the penalty for unemployment fraud in Nebraska?
Once an overpayment is established, § 48-663.01(1)(b) adds a penalty of 15 percent of the benefits received because of the falsification. The claimant also repays the overpaid benefits.
Is an honest mistake on a weekly claim fraud in Nebraska?
No. Correct it as soon as you notice; fraud requires a knowing false statement.
Official Nebraska Sources & Resources
- Nebraska Department of Labor: https://dol.nebraska.gov/UIBenefits
- Report unemployment fraud in Nebraska: https://dol.nebraska.gov/Fraud/ReportIndividualFraud
- Nebraska unemployment statute: Neb. Rev. Stat. 48-601 et seq.
- U.S. Department of Labor — Unemployment Insurance: dol.gov
- IRS — Form 1099-G: irs.gov
This Nebraska unemployment fraud guide was last verified against official Nebraska sources in October 2026. Rules change — confirm the current figure with the state agency or a licensed attorney.
More Nebraska Unemployment Guides
- Nebraska Unemployment Overpayment: Waivers and Repayment
- Nebraska Unemployment Appeal: Deadline and Hearing
- Nebraska Unemployment Benefits: How Much and How Long
- Unemployment Guides for All 50 States
Disclaimer: This guide is general information, not legal or financial advice. My Unemployment Rights is an independent educational resource, not a government agency and not a law firm. Unemployment benefit amounts, deadlines and rules change — every figure here carries the date we verified it. Confirm the current figure and any deadline with your state unemployment agency before you act.