What union unemployment benefits are taxable?
Include any benefits that were paid to you from regular union dues. However, if you contributed to a special union fund and your payments to that fund were nondeductible, then you'd include any unemployment benefits from that fund that were more than what you paid into the fund.
For example, if you received $6,000 in unemployment benefits paid to you from regular union dues, then you'd enter $6,000 here.
However, if you paid $5,000 in nondeductible payments into a special union fund and received $6,000 in unemployment benefits from that fund, then you'd enter $1,000 here.