Get your taxes done using TurboTax

You are correct.  Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Schedule 1 (Form 1040), line 8. They are not subject to the employee share of social security or Medicare taxes.  

• IRS Publication 525

Enter the bonus following the instructions below and do not use the 1099-MISC to make your entry.

1. Sign into your TurboTax account > Select Wages and Income > Scroll to Less Common Income
2. Select Miscellaneous Income, 1099-A, 1099-C, Start or Revisit > Other reportable income, Start or Revisit
3. Any other taxable income answer yes > Enter your description and amount
4. See the image below