These updated FAQs were released to the public in Fact Sheet 2022-39 PDF, December 2, 2022. Background The American Rescue Plan Act of 2021 provides relief to individuals who received unemployment compensation in 2020. It excludes up to $10,200 of their unemployment compensation from their gross income if their modified adjusted gross income (AGI) is less than $150,000. In the case of married individuals filing a joint tax return, this exclusion of up to $10,200 applies to each spouse. For additional information about this exclusion, refer to the frequently asked questions on this page. Please do not call the IRS. IRS phone assistors don't have additional information beyond what's available on IRS.gov. Topic A: Eligibility Topic B: Calculating the exclusion Topic C: Claiming the exclusion (before filing) Topic D: Amended return (Form 1040-X) Topic E: Impact to income, credits, and deductions Topic F: Victims of unemployment fraud and identity theft Topic G: Receiving a refund, letter, or notice Topic H: Finding the unemployment compensation amount Topic I: Post unemployment compensation exclusion adjustment Topic J: Economic Impact Payment Previous updates to FAQs FS-2022-21, March 2022 PDF FS-2022-01, January 2022 PDF
