You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2009. Report on line 3 the part, if any, you received that is more than $2,400. If married filing jointly, also report on line 3 any unemployment compensation received by your spouse that is more than $2,400. 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 2009 and you repaid any of it in 2009, reduce the amount you would other wise be required to report on line 3 by the amount you repaid. Enter the result on line 3. However, if the result is zero or less, enter -0- on line 3. Also, enter taxmap/instr/i1040ez-019.htm#TXMP7a8242bd
Repaid and the amount you repaid in the space to the left of line 3. If, in 2009, 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 2009 if the child's dividends are more than $1,900. 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 $1,900. A child born on January 1, 1991, is considered to be age 19 at the end of 2009. A child born on January 1, 1986, is considered to be age 24 at the end of 2009. Do not use Form 8615 for such a child.