Unemployment

[kencrady-1]

I received unemployment in 2022 but it was for the year 2020. I know the rule is you are supposed to report it in the year that you received it. I had a hard time reaching the unemployment during Covid along with everyone else at the time, so that is the reason it took so long. I know there was 10200.00 of unemployment that was excluded in 2020. If the unemployment office had given me the unemployment when I first applied, it would have been excluded. My question is can I file an amended return for 2020 and include it on that return, or do I have to put it on my 2022 taxes.

[SharonD007]

No, you cannot file an amendment for 2020 to add the unemployment compensation you received in 2022 even though you should have received it in 2020. The IRS states that “The American Rescue Plan provides unemployment compensation exclusion relief only for unemployment compensation received in 2020". The exclusion does not apply to unemployment compensation that was received in 2022. You must report the unemployment compensation in the year that you received it.

Please review the IRS Fact Sheet 2020 Unemployment Compensation Exclusion FAQs. Question 6 applies to your situation.