It depends. If you received a W-2 for the year you earned this income from your previous employer and you filed an income tax return using that W-2, you do not have to report the unclaimed property check as income for 2018. It was already included as income.
However, if you did not receive a W-2 for the year the income was earned or you did not file a tax return for that year, you must report the unclaimed property check as income.
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