I received an unclaimed property check from my state. It is a payroll check that I didn't pick up from my previous employer. Do I need to report it as income?

[AlanT]

It depends.  If you received a W-2 for the year you earned this income from your previous employer and you filed an income tax return using that W-2, you do not have to report the unclaimed property check as income for 2018.  It was already included as income.  

However, if you did not receive a W-2 for the year the income was earned or you did not file a tax return for that year, you must report the unclaimed property check as income.  

[Harleygirl]

How do I report it if I don't have a W2? Or will the state of CA (who I claimed the unclaimed payroll check from) provide a tax document, or the original employer?

[DawnC]

You can enter it in ''Other Reportable Income''.   Search for other reportable income (use this exact phrase) and use the Jump to other reportable income link from the search results.    @Harleygirl 

[Opus 17]

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@Harleygirl wrote:

How do I report it if I don't have a W2? Or will the state of CA (who I claimed the unclaimed payroll check from) provide a tax document, or the original employer?

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You can ask the original employer, they may or may not have the details depending on how long ago it was.

Also, if you know you worked for this employer, didn't you already get a W-2?  If the wages on this check was included in a W-2 you already filed in a past year, then you already paid tax and you don't have to pay it again.

Or, let's suppose this was your last check and it was paid on January 2 of some year (let's guess 2018, just to have something to say).  You filed your 2017 W-2, but you didn't realize the company would also send a W-2 for 2018, so you didn't report the income in 2018.  You might be able to get that W-2 from the IRS by requesting a wage and income transcript for that year.  Here's the link, you might need to request it by mail if it was more than 3 years ago.

https://www.irs.gov/individuals/get-transcript

The reason this is important is that, if taxes were withheld, you might owe nothing further on the money now.  

If it's a small amount, you might just list it as "other".  If it's a large amount, it might be worth some research. 

[Harleygirl]

Under "Miscellaneous Income" I see "Other income not already reported on a form W-2 or form 1099" as one option, and a second option of "Other reportable income."  The pop up box explaining each option sounds like the first would be most appropriate for a payroll check, however, I don't know if the business ever reported it on a W2 (I assume they did since they are a large nation wide business) and I just never received it due to moving. This was a very small check ($47) for an orientation for a job a few years ago I never returned to, so I never received a check or W2 and thought I just wasn't going to be paid for the orientation after all.  However, I found it on California's unclaimed property website and received it in 2022. Entering it only changes my Federal refund by -$6 and state by even less, so I don't really care if taxes were already withheld and pay I $6 again, I just want to enter it in the right way and move on, although for such a small amount I doubt the tax authorities really care.

[Critter-3]

Follow these directions to post  income not subject to self-employment taxes.

• Down the left side of the screen, click Federal.
• In the center of the screen, click Income & expenses.
• On the screen Your income and expenses, scroll all the way down to the last section, Less Common Income.
• Click the Start or Update button for the last topic, Miscellaneous Income, 1099-A, 1099-C.
• On the next screen, Let's Work on Any Miscellaneous Income, scroll down and click the Start or Update button for the last topic, Other reportable income.
• The next screen asks, Did you receive any other taxable income. Click Yes.
• On the next screen, Other Taxable Income, enter a description and the amount. Click Continue.
• On the next screen click Done.

The income will be reported on Schedule 1  with the description that you entered.