The UI amount varies from state to state. In general,
UI benefits are based on a percentage of the person’s
earnings over a recent 52- week period, up to a state’s
maximum amount.
Typically, unemployment insurance lasts for 26 weeks
(about six months). In times of extended high unemployment,
benefits may be extended by 13 weeks or more. Benefits
are subject to federal income taxes and must be reported
on the federal income tax return. The person may elect
to have the tax withheld by the state’s Unemployment
Insurance agency.