Sorry for my previous long-winded reply but here is more info. You won't be audited if you omit the UC. You will just get a letter from the IRS saying you missed including it and computing the tax on the UC. At that time you can provide your info about the identity theft. Maybe by then you will hear from your state. If not you can explain your situation and they will probably accept your reasoning. If your AGI is less than $150,000 (Line 11 form 1040) the $10,200 exclusion will insure you aren't paying tax on the UC.
