Unemployment Compensation

Normally, all unemployment compensation you receive is taxable. If you received any during the year, you should receive a Form 1099-G showing the amount that was paid to you. Report it on Line 19 of Form 1040, Line 13 of Form 1040A, or Line 3 of Form 1040EZ.

If you receive supplemental unemployment benefits from a fund that was created by your employer, these benefits are taxable for income tax purposes and are reported on Line 7 of Form 1040 or 1040A.

If you received payments from a union, they are reported on Line 21 (the "Other Income" line) of Form 1040. And if you received payments from a private unemployment fund to which you contributed, only the portion that exceeds your total contributions are taxable, and reported on Line 21.