skip navigation
Search Help
Navigation Help

Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Rev. date: 12/09/2014

Unemployment Compensation

Tax Topic 418
The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Unemployment compensation includes amounts received under the laws of the United States or of a state such as:
Unemployment compensation does not include:
If you received unemployment compensation during the year, you must include it in gross income. You may be required to make quarterly estimated tax payments. However, you can choose to have federal income tax withheld. For more information, refer to Form W-4V, Voluntary Withholding Request. You should receive a Form 1099-G, Certain Government Payments, showing the amount of unemployment compensation paid to you this year in Box 1, and any federal income tax withheld in Box 4. Report the amount shown in Box 1 on line 19 of Form 1040, line 13 of Form 1040-A, or line 3 of Form 1040-EZ, and include the withholding shown in Box 4 on line 64 of Form 1040, line 40 of Form 1040A, or line 7 of Form 1040EZ. For more information on unemployment, see Unemployment Benefits in Publication 525.