Here is the work sheet from IRS:
Unemployment Compensation Exclusion Worksheet – Schedule 1, Line 8
- If you are filing Form 1040 or 1040-SR, enter the total of lines 1 through 7 of Form 1040 or 1040-SR. If you are filing Form 1040-NR, enter the total of lines 1a, 1b, and lines 2 through 7.
- Enter the amount from Schedule 1, lines 1 through 6. Don't include any amount of unemployment compensation from Schedule 1, line 7 on this line.
- Use the line 8 instructions to determine the amount to include on Schedule 1, line 8, and enter here. Do not reduce this amount by the amount of unemployment compensation you may be able to exclude.
- Add lines 1, 2, and 3.
- If you are filing Form 1040 or 1040-SR, enter the amount from line 10c. If you are filing Form 1040-NR, enter the amount from line 10d.
- Subtract line 5 from line 4. This is your modified adjusted gross income.
- Is the amount on line 6 $150,000 or more?
a. [ ] Yes. Stop You can't exclude any of your employment compensation
b. [ ] No. Go to line 8
