[20210318]IF11782_失业保险福利的联邦税收.pdf

https:/crsreports.congress.gov Updated March 18, 2021Federal Taxation of Unemployment Insurance BenefitsUnemployment Insurance Benefits Are Taxable Income Unemployment insurance (UI) benefits have been fully subject to federal income taxation since the passage of the Tax Reform Act of 1986 (P.L. 99-514, 26 U.S.C. 85 and 26 C.F.R. 1.85-1). For the purposes of federal income taxation, the definition of UI benefits includes regular state Unemployment Compensation (UC) benefits, Extended Benefits (EB), Trade Adjustment Assistance (TAA) benefits, and Disaster Unemployment Assistance (DUA), as well as railroad unemployment benefits, and has included all temporary UI benefits since UI benefits became taxable. The American Rescue Plan Act of 2021 (P.L. 117-2) allows taxpayers with modified adjusted gross income (AGI) of less than $150,000 to exclude up to $10,200 in UI benefits from 2020 taxable income. This applies to all UI benefits including the temporary UI benefits discussed below. For 2009, Congress provided an exclusion from taxable income for up to $2,400 in UI benefits. Coronavirus Disease 2019 (COVID-19) Temporary UI Programs The Coronavirus Aid, Relief, and Economic Security Ac