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Unemployment compensation you received under the unemployment compensation
laws of the United States or of a state must be included in your income. It is taxable income. If you received unemployment
compensation, you should receive Form 1099-G showing the amount you were paid and any federal income tax you elected to have
withheld.
For more information, see Publication 525, Taxable and Nontaxable (This link will take you to www.irs.gov)
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