I think the last person who answered misunderstood the question.. The question I believe is asking whether one who is receiving unemployment compensation needs to report, during their weekly reporting to the unemployment office, their tax refund $ as income. I am not sure of the answer.. I know that if you get a tax refund it is said this is money you could have had all year long instead of waiting until tax time to get a refund. In other words, you could have adjusted your tax withholding on a W4 form while you were employed in order to be taxed less on each paycheck, so this is money you were taxed that the IRS owed you back.. I therefore would be inclined to think that you do not need to report it, but you should call your unemployment office to ask them.
