Taxation of Unemployment Benefits

Whittaker, Julie M.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Unemployment insurance;    Labor;   

RP-ID  :  RS21356
RP-ID  :  RS21356_2012Sep13

美国|英语

来源: UNT Digital Library

【 摘 要 】

Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.