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us/statute/26/85 — 26 U.S.C. § 85 - Unemployment compensation · Axiom

26 U.S.C. § 85 - Unemployment compensation

8 rules

Official source

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§85. Unemployment compensation (a) General rule In the case of an individual, gross income includes unemployment compensation. (b) Unemployment compensation defined For purposes of this section, the term "unemployment compensation" means any amount received under a law of the United States or of a State which is in the nature of unemployment compensation. (c) Special rule for 2020 (1) In general In the case of any taxable year beginning in 2020, if the adjusted gross income of the taxpayer for such taxable year is less than $150,000, the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint return, received by each spouse) as does not exceed $10,200. (2) Application For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined— (A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and (B) without regard to this section.

in view

Whole section

Encodings · 8

section_85_unemployment_compensation_recipient_of_tax_unit26 USC § 85 · data_relation

name: section_85_unemployment_compensation_recipient_of_tax_unit
kind: data_relation
data_relation:
  predicate: section_85_unemployment_compensation_recipient_of_tax_unit
  arity: 2
  arguments:
    - TaxUnit
    - Person

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temporary_unemployment_exclusion_adjusted_gross_income_threshold26 USC § 85 (c) · parameter

26 USC 85(c)(1)

name: temporary_unemployment_exclusion_adjusted_gross_income_threshold
kind: parameter
dtype: Money
unit: USD
source: 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: >-
            adjusted gross income of the taxpayer for such taxable year is less
            than $150,000
versions:
  - effective_from: '2020-01-01'
    formula: '150000'

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temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse26 USC § 85 (c) · parameter

26 USC 85(c)(1)

name: temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse
kind: parameter
dtype: Money
unit: USD
source: 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: as does not exceed $10,200
versions:
  - effective_from: '2020-01-01'
    formula: '10200'

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unemployment_compensation26 USC § 85 (b) · derived

26 USC 85(b)

name: unemployment_compensation
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 85(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: >-
            any amount received under a law of the United States or of a State
            which is in the nature of unemployment compensation
versions:
  - effective_from: '1990-01-01'
    formula: >-
      amount_received_under_united_states_or_state_law_in_nature_of_unemployment_compensation

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section_85_unemployment_compensation_recipient_has_unemployment_compensation26 USC § 85 (c) · derived

26 USC 85(c)(1)

name: section_85_unemployment_compensation_recipient_has_unemployment_compensation
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: unemployment compensation received by the taxpayer
versions:
  - effective_from: '1990-01-01'
    formula: unemployment_compensation > 0

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temporary_unemployment_compensation_exclusion_for_recipient26 USC § 85 (c) · derived

26 USC 85(c)(1)

name: temporary_unemployment_compensation_exclusion_for_recipient
kind: derived
entity: Person
dtype: Money
period: Year
unit: USD
source: 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: >-
            unemployment compensation received by the taxpayer as does not
            exceed $10,200
versions:
  - effective_from: '1990-01-01'
    formula: |-
      min(
          max(0, unemployment_compensation),
          temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse
      )

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temporary_unemployment_compensation_exclusion26 USC § 85 (c) · derived

26 USC 85(c)(1)

name: temporary_unemployment_compensation_exclusion
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: gross income includes unemployment compensation
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: >-
            in the case of a joint return, the unemployment compensation
            received by each spouse
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if taxable_year_begins_in_temporary_unemployment_exclusion_year and
      adjusted_gross_income_for_temporary_unemployment_exclusion <
      temporary_unemployment_exclusion_adjusted_gross_income_threshold:
          sum_where(
              section_85_unemployment_compensation_recipient_of_tax_unit,
              temporary_unemployment_compensation_exclusion_for_recipient,
              section_85_unemployment_compensation_recipient_has_unemployment_compensation
          )
      else:
          0

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unemployment_compensation_included_in_gross_income26 USC § 85 (a)(c) · derived

26 USC 85(a), 26 USC 85(c)(1)

name: unemployment_compensation_included_in_gross_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 85(a), 26 USC 85(c)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/85
          excerpt: gross income includes unemployment compensation
versions:
  - effective_from: '1990-01-01'
    formula: |-
      max(
          0,
          sum_where(
              section_85_unemployment_compensation_recipient_of_tax_unit,
              unemployment_compensation,
              section_85_unemployment_compensation_recipient_has_unemployment_compensation
          ) - temporary_unemployment_compensation_exclusion
      )

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▸rulespec code

Shown source

statutes/26/85.yaml

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Rules

Data relation section_85_unemployment_compensation_recipient_of_tax_unit

#section_85_unemployment_compensation_recipient_of_tax_unit

Data Relation

predicate: section_85_unemployment_compensation_recipient_of_tax_unit
arity: 2

- name: section_85_unemployment_compensation_recipient_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: section_85_unemployment_compensation_recipient_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

temporary_unemployment_exclusion_adjusted_gross_income_threshold

Parameter(c) in text ↖

source: 26 USC 85(c)(1)

- name: temporary_unemployment_exclusion_adjusted_gross_income_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: adjusted gross income of the taxpayer for such taxable year is less than $150,000
  versions:
    - effective_from: '2020-01-01'
      formula: '150000'

temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse

Parameter(c) in text ↖

source: 26 USC 85(c)(1)

- name: temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: as does not exceed $10,200
  versions:
    - effective_from: '2020-01-01'
      formula: '10200'

unemployment_compensation

Derived(b) in text ↖

source: 26 USC 85(b)

- name: unemployment_compensation
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 85(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: >-
              any amount received under a law of the United States or of a State which is in the
              nature of unemployment compensation
  versions:
    - effective_from: '1990-01-01'
      formula: amount_received_under_united_states_or_state_law_in_nature_of_unemployment_compensation

section_85_unemployment_compensation_recipient_has_unemployment_compensation

Derived(c) in text ↖

source: 26 USC 85(c)(1)

- name: section_85_unemployment_compensation_recipient_has_unemployment_compensation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: unemployment compensation received by the taxpayer
  versions:
    - effective_from: '1990-01-01'
      formula: unemployment_compensation > 0

temporary_unemployment_compensation_exclusion_for_recipient

Derived(c) in text ↖

source: 26 USC 85(c)(1)

- name: temporary_unemployment_compensation_exclusion_for_recipient
  kind: derived
  entity: Person
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: unemployment compensation received by the taxpayer as does not exceed $10,200
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        min(
            max(0, unemployment_compensation),
            temporary_unemployment_exclusion_cap_per_taxpayer_or_spouse
        )

temporary_unemployment_compensation_exclusion

Derived(c) in text ↖

source: 26 USC 85(c)(1)

- name: temporary_unemployment_compensation_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: gross income includes unemployment compensation
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: in the case of a joint return, the unemployment compensation received by each spouse
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if taxable_year_begins_in_temporary_unemployment_exclusion_year and
        adjusted_gross_income_for_temporary_unemployment_exclusion <
        temporary_unemployment_exclusion_adjusted_gross_income_threshold:
            sum_where(
                section_85_unemployment_compensation_recipient_of_tax_unit,
                temporary_unemployment_compensation_exclusion_for_recipient,
                section_85_unemployment_compensation_recipient_has_unemployment_compensation
            )
        else:
            0

unemployment_compensation_included_in_gross_income

Derived(a) in text ↖

source: 26 USC 85(a), 26 USC 85(c)(1)

- name: unemployment_compensation_included_in_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 85(a), 26 USC 85(c)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/85
            excerpt: gross income includes unemployment compensation
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        max(
            0,
            sum_where(
                section_85_unemployment_compensation_recipient_of_tax_unit,
                unemployment_compensation,
                section_85_unemployment_compensation_recipient_has_unemployment_compensation
            ) - temporary_unemployment_compensation_exclusion
        )

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 86inferredUS Federal › Statutes › Title 26 › § 86