12. UNEMPLOYMENT COMPENSATION.
Enter the amount of unemployment compensation benefits you received, which was reported on form 1099-G. This is the same amount that was taxable on your Federal return, except for unemployment compensation and sickness insurance benefits paid by the Railroad Retirement Board, which are exempt from Iowa income tax.
|Married Separate Filers: If both spouses received unemployment benefits, each of the spouses should report the benefits received as shown on the 1099-G for each spouse.
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