Cases: Martin v. Commissioner, 90 T.C. 1078 (1988); Wolfe v. Commissioner, T.C. Memo. 1992-267; Hunt v. Commissioner, T.C. Memo. 1990-335
(a) General rule In the case of an individual, gross income includes unemployment compensation.
Amended 1981, 1983, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “General rule” for “In general” in heading and amended text generally. Prior to amendment, text read as follows: “If the sum for the taxable year of the adjusted gross income of the taxpayer (determined without regard to this section, section 86 and section 221) and the unemployment compensation exceeds the base amount, gross income for the taxable year includes unemployment compensation in an amount equal to the lesser of—
“(1) one-half of the amount of the excess of such sum over the base amount, or
“(2) the amount of the unemployment compensation.”
- 1983 Pub. L. 98-21 Pub. L. 98–21, § 122(c)(2), struck out “, section 105(d),” after “section 86”.
- 1983 Pub. L. 98-21 Pub. L. 98–21, § 121(f)(1), inserted “section 86,” after “this section,”.
- 1981 Pub. L. 97-34 Pub. L. 97–34 substituted “this section, section 105(d), and section 221” for “this section and without regard to section 105(d)” in parenthetical provision preceding par. (1).
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(b) Unemployment compensation defined For purposes of this section, the term “unemployment compensation” means any amount received under a law of the United States or of a State which is in the nature of unemployment compensation.
Amended 1982, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, in amending section generally, redesignated former subsec. (c) as (b) and struck out former subsec. (b), “Base amount defined”, which read as follows: “For purposes of this section, the term ‘base amount’ means—
“(1) except as provided in paragraphs (2) and (3), $12,000,
“(2) $18,000, in the case of a joint return under section 6013, or
“(3) zero, in the case of a taxpayer who—
“(A) is married at the close of the taxable year (within the meaning of section 143) but does not file a joint return for such year, and
“(B) does not live apart from his spouse at all times during the taxable year.”
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 611(a)(1), substituted “$12,000” for “$20,000”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 611(a)(2), substituted “$18,000” for “$25,000”.
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(c) Special rule for 2020
Amended 1986, 2009, 2014, 2021
- 2021 Pub. L. 117-2 Pub. L. 117–2 added subsec. (c).
- 2014 Pub. L. 113-295 Pub. L. 113–295 struck out subsec. (c). Text read as follows: “In the case of any taxable year beginning in 2009, gross income shall not include so much of the unemployment compensation received by an individual as does not exceed $2,400.”
- 2009 Pub. L. 111-5 Pub. L. 111–5 added subsec. (c).
- 1986 Pub. L. 99-514 Pub. L. 99–514, in amending section generally, redesignated former subsec. (c) as (b) and struck out former subsec. (b), “Base amount defined”, which read as follows: “For purposes of this section, the term ‘base amount’ means—
“(1) except as provided in paragraphs (2) and (3), $12,000,
“(2) $18,000, in the case of a joint return under section 6013, or
“(3) zero, in the case of a taxpayer who—
“(A) is married at the close of the taxable year (within the meaning of section 143) but does not file a joint return for such year, and
“(B) does not live apart from his spouse at all times during the taxable year.”
(1) In general In the case of any taxable year beginning in 2020, if the adjusted gross income of the taxpayer for such taxable year is less than $150,000, the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint return, received by each spouse) as does not exceed $10,200.
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(2) Application For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—
(A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and
(B) without regard to this section.