Line 3, Unemployment Compensation 
and Alaska Permanent Fund Dividends(p11)

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2008. Report the amount in box 1 on line 3. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 3 by those contributions.

If you received an overpayment of unemployment compensation in 2008 and you repaid any of it in 2008, subtract the amount you repaid from the total amount you received. Enter the result on line 3. Also, enter Repaid and the amount you repaid in the space to the left of line 3. If, in 2008, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.

Include the dividends in the total on line 3. But you cannot use Form 1040EZ for a child who was age 18 or under or a full-time student under age 24 at the end of 2008 if the child's dividends are more than $1,800. Instead, you must file Form 8615 and Form 1040A or 1040 for the child. You also must use Form 8615 and Form 1040A or 1040 for the child if the child's dividends and taxable interest (line 2) total more than $1,800. A child born on January 1, 1990, is considered to be age 19 at the end of 2008. A child born on January 1, 1985, is considered to be age 24 at the end of 2008. Do not use Form 8615 for such a child.