Strike Benefits
Under clearly defined Internal Revenue Service (IRS) rules, wages and other income, including unemployment, strike, and lockout benefits, are usually taxable in the year you receive from regular union dues are taxable to them, even if you do not receive a the extent benefits exceed dues paid, you are included as salary and wage Form W-2 or Form 1099. Strike or lock- out benefits that you receive from a union are usually taxable. These benefits are to be reported as compensation on a Form 1040. and should be included in your gross payments on Form W-2.

Unemployment Benefits
Unemployment benefits paid to you as an unemployed member of a union from regular union dues are taxable to the extent benefits exceed dues paid, and should be included in your gross income on line 21 of Form 1040. Unemployment benefits that you receive from the state or other agencies are also taxable. You should receive Form 1099-G, Certain Government Payments, showing the amount paid to you by a state or other agency. Any supplemental unemployment benefits that your employer pays you are included as salary and wage payments on Form W-2.