If you received a CA unemployment check in 2024 but didn't cash it, should you include it in 2025 tax form or when it is reissued?

[user17736357016]

I received a CA unemployment check in 2024, but did not cash it. (I had a question about it.) The check then expired. Should I report this amount on my 2024 taxes, or report it when the check is reissued?

[SharonD007]

Did you receive a 1099-G for your unemployment for 2024? Please clarify.

[maglib]

@user17736357016  CA does not tax unemployment benefits but, the Federal govt does.  You should have gotten a 1099-G and regardless that the check was not cashed, it will be reported as income to you.  You could do an adjustment to the income during the federal questionaire on the 1099G and then report it next year. I though suggest for a cleaner result to report it in 2025.

Hope this was helpful.

[ThomasM125]

The income needs to be reported on your 2024 tax return since it was available to you in that year. You should prepare an amended return to report the income in 2024. Also, it is possible the IRS will invoice you for the tax on the missing income, since they will have a copy of the Form 1099-G reporting the distribution.