OWCP does not issue 1099’s to claimants for disability compensation. Per IRS Publication 525, Federal Employees' Compensation Act (FECA). Payments received under FECA for personal injury or sickness, including payments to beneficiaries in case of death, aren't taxable. However, you're taxed on amounts you receive under FECA as continuation of pay for up to 45 days while a claim is being decided. Report this income on line 1a of Form 1040 or 1040-SR. Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages.

OWCP does not issue 1095-C’s to FECA claimants as they are not considered employees of the program.