Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Unemployment Compensation

Reporting Unemployment Compensation

Reporting Unemployment Compensation

Enter the amount of unemployment compensation received in box 1 or box 5 RTAA of Form 1099-G on Form 1040, Schedule 1.

Enter the amount of withholding from Form 1099-G, box 4 in the payment section on Form 1040.

If the taxpayer has more than one Form 1099-G, total the amounts from each box on all the Forms(s) 1099-G and enter on the return.

Tax Software Hint

Refer to the Volunteer Resource Guide, Tab D, Income, for more information about unemployment compensation.