1600.2.96 Unemployment Compensation Benefits (UCB)

Count unemployment insurance benefits as unearned income.

Exclude retroactive unemployment insurance payments as a lump-sum (nonrecurring) . Exclude unemployment insurance benefits withheld to repay a prior overpayment. See Recoupment .

UCB is paid by the Vermont Department of Labor to a person whose job has ended due to lay-off, firing without good reason, or quitting with good reason.