Taxes

1.  You must include all unemployment compensation in your income for the year.   You should receive a Form 1099-G showing the amount received and any tax withheld.
2. There are several types of unemployment compensation, usually including any amount received under an unemployment compensation law of the US or the state.
3. You must include benefits paid to you from regular union dues in your income.  Different rules apply if you made contributions to a special union fund.
4. You can choose to have federal and state income tax withheld from your unemployment.

http://www.irs.gov/uac/Newsroom/Five-Facts-about-Unemployment-Benefits