Page 133 - Other Income for Individuals

Additional Unemployment Benefits (5/5)
Payment by a Union
 Benefits paid to you as an unemployed
member of a union from regular union
dues are included in your income on
Schedule 1 (Form 1040), line 8.
 However, if you contribute to a special
union fund and your payments to the
fund aren’t deductible, the
unemployment benefits you receive
from the fund are includible in your
income only to the extent they’re more
than your contributions.
Guaranteed Annual Wage State Employees
 Payments you receive  Payments similar to a state's
from your employer unemployment compensation
may be made by the state to its
during periods of employees who aren’t covered
unemployment, under a by the state's unemployment
union agreement that compensation law.
guarantees you full pay  Although the payments are fully
during the year, are taxable, don’t report them as
taxable as wages. unemployment compensation.
 Report these payments on
 Include them on line 1 of Schedule 1 (Form 1040), line 8.
Form 1040 or 1040-SR. 131