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Unemployment Insurance Claimants


If I am working while drawing benefits, how do I report my earnings?
You must report all wages when earned, not when paid. All earnings must be reported for any week in which you may have worked, whether or not you have received payment. This must be done for each calendar week beginning Saturday midnight and extending to the following Saturday midnight. When you call to certify for each week you will be asked if you did any work and to enter the amount of your earnings. The department crossmatches wages reported by employers against earnings reported by claimants to detect any differences and possible overpayment of benefits.

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Do I report my gross or net earnings?
You must report your gross earnings before

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When is an unemployment benefit overpayment established?
An overpayment is created when an individual not legally entitled to such payment receives unemployment compensation benefits. An overpayment may be caused by claimant error, employer

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Can I be fined or penalized for not reporting my wages?
Yes. If you knowingly make false statements or withhold information while filing a claim, you may be disqualified for benefits for up to one year. Under Tennessee law, both you and your employer can be prosecuted for knowing making false statements If it is determined that I have been overpaid benefits do I have to repay the overpaid amount? If for some reason a decision is made that you were not entitled to either some or all of the benefits you received during your claim, an overpayment will be established and you will be required to make repayment. A waiver may be granted if the overpayment was not due to fraud, was caused by not fault of your own, and would be against equity and good conscience to recover the overpayment.

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If required, how would I repay an overpayment of benefits?
Repayment may be made either at your local employment office or you may mail your check or money order payable to Division of Employment Security, to:

Benefit Payment Control
P.O. Box 24150
Nashville, TN  37202-4150

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Are my unemployment benefits taxable?
Yes. All benefits are taxable and must be reported as income on your federal tax return.

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If I elected to have IRS withholding from my benefits, and it was later determined that I had been overpaid, must I repay that portion that was withheld?
Yes, if income tax is deducted from your unemployment benefits and those benefits are later found to be overpaid, the amount withheld for income tax purposes will also be overpaid.

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What should I do if I have an overpayment or am drawing benefits and I file bankruptcy?
You or your attorney should contact the Benefit Payment Control unit at 615-741-2606 with your case number, city where filed, and attorney' s name.

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