 So taxpayers must report this income on their federal tax return for the 2020 tax year due to the COVID-19 pandemic. There was a temporary exclusion of up to $10,200 of unemployment compensation per person, but this specific relief was unique to 2020 and does not apply for tax years 2023 unless new legislation is enacted. So in other words, there was that weird glitch which could still stick in people's minds, people often lag in their thinking of the tax code and so we're kind of back to normal at this point in time which is basically you would have to include it in income. So withholding and estimated payments, tax withholdings, individuals can choose to have federal income tax withheld from their unemployment benefits at the time they apply for them. This can help avoid large tax bill when filing their annual tax return. So again, the question comes up, how much should you withheld or how should you have withholdings or not? You might do an actual estimate to basically help you out to determine that answer. Estimate a tax payments. So if no taxes were withheld or if the withholding is not sufficient, recipients may need to make estimate a tax payments to cover the expected tax liability on their unemployment compensation along with other taxable income. So what if you worked for part of the year, got laid off or something or taxpayer did and then they didn't withhold from the unemployment, the unemployment becomes significant. Well, now you're in a situation where you still want to pay the government before you file the return. If you wait to file the return and you owe taxes, then you'll probably have to pay the taxes, but you'll also be hit with the penalties and interest, which is the sticks that we're trying to avoid. So then you might have to, you might just make estimated tax payments. The question being, how do I know how much to pay? And you're going to have to run an estimate to do that. And you could use irs.gov has an estimator tool that's pretty good. It's basically projection software, or you can try to use actual tax software, which you might be able to get access. We have a video, we did a presentation on some of the free resources from the IRS. So you might be able to look at tax software to get an idea of how much you will owe so that you can calculate the proper amount of tax withholdings or estimated payments to make to try to avoid penalties and interest. So special considerations due to the economic impact of events like the COVID-19 pandemic, there have been temporary changes to the taxation of unemployment benefits. For instance, the American Rescue Plan Act of 2021 included a provision that allowed for the exclusion of up to $10,200 of unemployment compensation for taxable income for the year 2020 for households with adjusted gross income under $150,000. It's crucial to stay informed about anti-temporary changes or relief measures related to the taxation of unemployment compensation, as these can significantly impact tax liability. All right, line seven, let's just take a look at the line instructions. Where do these go? We've got line seven unemployment compensation. So you should receive the form 1099G showing in box one of that form. The total unemployment compensation paid to you in 2023 report this amount on line seven.