@KrisD15 is correct
from the IRS website
https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation
When figuring any of the following deductions or exclusions, include the full amount of your unemployment benefits reported on Schedule 1, line 7 (unreduced by any exclusion amount): taxable social security benefits,
but don't blame the IRS they're just following the law that was passed by Congress and signed into law by Biden. another stupid part - no exclusion for single taxpayers with MAGI over $150,000. no exclusion for married taxpayers filing jointly with MAGI over $150,000 (not doubled). married filing separate - apparently each gets the MAGI limit of $150,000
