All unemployment compensation you receive is taxable and included in your gross income. If you received unemployment compensation during the year, you should receive a Form 1099-G Certain Government Payments showing the amount you were paid. This amount must be included in your income.
See "Unemployment Benefits" on page 27 of IRS Publication 525 Taxable and Nontaxable Income for more information.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.