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2/4/2018 9:55:00 PM
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Taxable unemployment compensation
Generally, you must include in taxable income any unemployment compensation from a state government. Box 1 of the 1099-G Form shows your total unemployment compensation payments for the year. Regardless of whether you file a 1040, 1040A or 1040EZ, the form includes a separate line for unemployment compensation in the income section. The amount from box 1 needs to be included in your income, but it is not necessary to attach the 1099-G to your tax return.
State tax refunds
When you receive a refund, offset, or credit of state or local income tax, that amount appears in box 2 of the 1099-G form. However, you don't necessarily have to report this amount on your federal tax return or pay additional federal taxes. You only need to report it as federal income if you took a federal deduction for paying those taxes in a prior year and that deduction actually reduced your federal taxes. Box 3 of the form will indicate the relevant tax year
