You have two options.
You can file with the unemployment income reported under your social security number and pay tax any increased tax on the higher income.
You can amend you return when and if you get a corrected 1099-G issued by the state.
You have up to 3 years from the deadline of this year's return to file an amendment to claim a refund for overpaid tax.
Your other option is to file your return without including mom's unemployment income and attach a statement to your return detailing the facts and circumstances as you've stated here why you are not including the income on your return and that the income is included on your mom's return, listing her name and social security number.
You will need to print and mail in your return in this case.
