Sort of. Currently there is a huge temporary? exclusion. https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation https://www.i

Sort of. Currently there is a huge temporary? exclusion. https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-... Also, don't know if it's still going on now but when all these extra federal unemployment payments started, they were an extra $600 per week no matter how much state unemployment you qualified for. So, e.g. if you were a student who worked 10 hr/week part time, you received an extra $600/wk on top of your state money (which wouldn't be much because you worked so few hours). https://www.dol.gov/coronavirus/unemployment-insurance#:~:text=The%20new%20law%20creates%20the%20Federal%20Pandemic%20Unemployment,payments%20under%20the%20Self%20Employment%20Assistance%20%28SEA%29%20program%29 https://www.dol.gov/coronavirus/unemployment-insurance#:~:te.... Unemployment insurance was a godsend for desperate full-time service workers who lost their jobs in the pandemic, but it was also an insane boondoggle for part timers.