2020 Unemployment - Claim $10,200 Tax Exclusion for benefits received late in 2021

[endi195]

Will I be able to apply last year's tax exclusion for 2020 unemployment benefits to this year's taxes, for 2020 benefits that I received only this year? I was supposed to get them in 2020 (claimed PUA from March to September 2020) but due to wrong DOL's decision I had to wait more than a year to receive them. Any opinion/advice is very appreciated.

[Timeline of my claim: I applied for PUA in March 2020. I was deemed ineligible by NYS DOL after 4 months of waiting for a response. I requested a hearing in July 2020 and I was sent another ineligibility notice. I requested a hearing again in September 2020 and after a long wait, in May 2021 I was contacted for the hearing. The Administrative Law Judge overruled DOL's decision and I finally received my benefits in July 2021.]

[xmasbaby0]

Income received in 2021 will go on a 2021 tax return.   The law that waived federal tax for the first $10,200 of unemployment was only for unemployment received in 2020.   It will take another act of Congress to change that to unemployment received in 2021---so wait to see if Congress changes the law.