Unemployment Compensation Benefits The weekly benefit amount varies from $50 to $359, depending on your wages in the quarter of the base period with the highest wages. The benefit year is a 52-week period during which you may collect benefits up to your maximum benefit amount. Your benefit year begins with the Sunday of the week in which you first filed your claim for unemployment benefits. You may not file a new unemployment claim against the District of Columbia until your current benefit year is ended, even if you have received all your benefits. Your weekly benefit amount is reduced for the following reasons: If you are receiving a pension based on any previous work to which you made no contribution, including a Social Security pension, we will calculate your weekly pension amount and reduce your weekly benefit by this amount. If the weekly pension amount is equal to or greater than your weekly benefit amount, you will receive no benefits. If severance pay is made in installments, you will be ineligible for the period for which such payments are made. If severance pay is made in a lump sum but attributable to a specified period of time, you will be ineligible for that specific period of time. If severance pay is made in a lump sum and not attributable to any specific period of time, you will be ineligible for the week in which the lump sum payment is made. If you owe child support, a deduction of at least 25% of your weekly benefit amount may be made. The amount deducted will be applied to your child support obligations. Earnings Your weekly benefit may also be reduced if you indicate on your bi-weekly claim form that you had earnings from part-time employment. All earnings from work, including self-employment, must be reported on your bi-weekly claim. You must report gross earnings (before any deductions such as taxes and health benefits). Earnings must be reported for the week in which the work was actually done, regardless of when you are paid. If you do not know the actual amount of your wages, provide an estimate by multiplying your hourly wage by the number of hours worked each week. If you discover that your estimate was incorrect, either report to your One Stop Center or contact the Call Center at (202) 724-7000 or long distance at 877-319-7346. Use the following formula to determine what weekly benefit amount you will receive if you are working part-time: Add $20 to your weekly benefit amount. Subtract 80 percent of your gross weekly wages. The remainder, rounded down, is your reduced weekly benefit amount. Example: Your weekly benefit amount is $200, and your gross earnings for the week are $100. Add $20 to your weekly benefit amount ($200 + $220.  Subtract 80% of your $100 in gross earnings, which is $80.  The remainder is $140 ($220 - $80 = $140). Your reduced weekly benefit amount is $140. Note: If you are working full-time, you are not unemployed and are not eligible for benefits, regardless of the amount of your gross weekly earnings. Unemployment compensation benefits are taxable income. Individuals receiving benefits can elect to have 10 percent of their payments withheld for federal tax purposes, or to make estimated quarterly tax payments. Quarterly payments are due January 15, April 15, July 15, and October 15. Additional information about estimated taxes may be found in Publication 505, "Tax Withholding and Estimated Tax," issued by the Internal Revenue Service.  If you are a District of Columbia resident, you can also elect to have 5% of your weekly payment withheld for DC income tax purposes. In January, the Department of Employment Services will mail to you Form 1099-UC, which states the total amount of benefits paid to you during the previous calendar year, and the total amount of taxes withheld, if any. This information is also reported to the Internal Revenue Service.