My son made $10,000. While in school he collected unemployment. He doesn’t have to file if he made under $14,600. Does his unemployment count toward that?

Unemployment benefits are taxable and have to reported on the tax return.

 

It has to be added to his work income.

UNEMPLOYMENT COMPENSATION

Unemployment compensation is taxable on your federal return. 

You will have to enter a 1099G that is issued by your state.

Some states will mail out the 1099G.  Or you might need to go to your state’s unemployment website and use the password, etc. that you have been using to certify for weekly benefits to get your 1099G from the state’s site.

Enter your 1099G in Federal>Wages & Income>Unemployment

Go through the screens very carefully, making sure  to enter any federal/state tax you had withheld from the unemployment.

https://ttlc.intuit.com/community/entering-importing/help/where-do-i-report-a-1099-g-for-unemployment-or-paid-family-leave/00/26530

 

Most states with a state income tax do tax unemployment benefits

AL, CA, DC, NH, NJ, and PA  do not tax unemployment