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This article was very helpful; however, it is a shame that the IRS now inlcudes unemployment compensation as part of the requirement to tax the child/young adult at their parent's higher tax rate. Because our young adult son was fuloghed for 8 weeks and collected unemployment during that time, any amount over $2200 is is taxed at our (his parent's) higher tax rate. 

 

I was wondering if 'unemployment' compensation was added for 2020?