Unemployment compensation reported on Form 1099-G is entered on Line 7 of Schedule 1 (Form 1040), under the section titled “Additional Income.” This amount is then transferred to Line 8 of Form 1040 as part of your total gross income.
Reporting Process
- Step 1: Report the total unemployment compensation shown in Box 1 of your Form 1099-G on Line 7 of Schedule 1.
- Step 2: If the amount in Box 1 is incorrect, report only the actual amount received in 2025 on Line 7.
- Step 3: If you repaid any overpayment of unemployment compensation during 2025, subtract that amount from the total received and enter the net amount on Line 7. Also, check the box and enter the repayment amount in the space provided.
- Step 4: If you contributed to a governmental unemployment program and are not itemizing deductions, reduce the amount on Line 7 by those contributions.
Where It Appears on Form 1040
The total from Line 10 of Schedule 1 (which includes unemployment compensation and other additional income) is entered on Line 8 of Form 1040, which is part of your gross income calculation.
Source:
Instructions for Schedule 1 (Form 1040), Additional Income
Disclaimer: Always verify details with the current year’s official IRS Form 1040, Schedule 1, and Form 1099-G instructions, as well as your state’s Department of Revenue guidelines. Tax rules may vary by state and individual circumstances.