My husband did not receive a 1099-G for his unemployment benefit that was less than $400? Does hoe have to report this benefit?

[LeticiaF1]

Yes, if he is already filing other income in his return, he has to report this income.  You could get a copy of his 1099-G by contacting the Department of Labor or unemployment for your state. If you do not think you will get the form on time, you could request an extension.