The American Rescue Plan Act of 2021 provides relief to individuals who received unemployment compensation in 2020. It excludes up to $10,200 of their unemployment compensation from their gross income if their modified adjusted gross income (AGI) is less than $150,000. In the case of married individuals filing a joint tax return, this exclusion of up to $10,200 applies to each spouse.
For additional information about this exclusion, refer to the frequently asked questions on this page. Please do not call the IRS. IRS phone assistors don't have additional information beyond what's available on IRS.gov.
- Topic A: Eligibility
- Topic B: Calculating the Exclusion
- Topic C: Claiming the Exclusion (Before Filing)
- Topic D: Amended Return (Form 1040-X)
- Topic E: Impact to Income, Credits, and Deductions
- Topic F: Victims of Unemployment Fraud
- Topic G: Receiving a Refund, Letter, or Notice
- Topic H: Finding the Unemployment Compensation Amount
- Topic I: Post Unemployment Compensation Exclusion Adjustment