Hi Nancy. I am NOT a tax professional, but in all other tax rules for income it is normally counted when you receive it. I'm hoping a tax pro will add to my comment. The only thing I can advise is to contact your state unemployment office. They issue the 1099-G form - and with this new tax break (for 2020 unemployment income) - perhaps(?) they will consider issuing revised 1099-G's for benefits that should have been for 2020? Just a thought and a hope.
