Unemployment Compensation
Line
12
Step
5
Step Subject
Gross Income
Instruction Year
2021
Enter the amount of unemployment compensation benefits reported on federal 1040 Schedule 1, line 7. Do not include unemployment compensation and sickness insurance benefits paid by the Railroad Retirement Board.
Married Separate Filers:
If both spouses received unemployment benefits, each of the spouses should report the benefits received as shown on the 1099-G(s) for each spouse.