US Unemployment Insurance (as of 2026; subject to change)

US unemployment insurance (UI) is a federal–state partnership. The federal level sets the framework (Federal Unemployment Tax Act, FUTA), but each state runs its own program. That means the agency you apply to, the benefit amount, and the duration all vary by state. You apply to the state department of labor where you live or worked.

Core structure

• Funded by employer payroll taxes (federal FUTA + state SUTA). Employees aren't normally taxed directly (a few states excepted).
• Eligibility tested over a "base period" (typically the prior 4–5 quarters) — sufficient earnings and hours.
• Voluntary quits and discharges for misconduct are usually denied.
• Layoffs through no fault of the worker are the cleanest qualifying reason.

Typical conditions (vary by state)

| Item | Common range | | --- | --- | | Weekly benefit | About 50% of prior wages (subject to state cap) | | State maximum | USD 300–1,000/week (varies a lot) | | Duration | Usually 26 weeks (some states shorter; Massachusetts and a few others longer) | | Waiting period | Typically 1 week | | Weekly obligations | Active job search reporting and certification 1–2 times per week |

The COVID-era programs PUA (self-employed), PEUC (extended benefits), and FPUC (extra USD 600/week) have all ended (as of 2026; subject to change).

How to apply

1. Apply online at the state department of labor where you live (or last worked).
2. Provide SSN, last 18 months of employment history, employer info (EIN, address), and reason for separation.
3. Eligibility decision typically arrives within 1–3 weeks.
4. Each week, certify: report job search activity and any earnings.
5. Some states require an in-person or phone check-in once or twice a month.

Common traps for Koreans

Visa status and unemployment

• F-1: generally not eligible after OPT ends. During OPT, a job loss must be filled within the 90-day grace period.
• H-1B: technically eligible to file, but the visa itself depends on employment — after layoff you have only a 60-day grace period before status ends. Practically, benefits are short.
• Green card / citizen: treated like any other US worker.

"Able and available to work"

You must certify each week that you are able and available to work. If your work visa expires you cannot legally work, which can disqualify you.

Voluntary quit denials

• Quitting for a better job, simple resignation: denied.
• Recognised "good cause" exceptions: workplace harassment, safety, following a relocating spouse (some states), medical reasons, etc.

Fraud risk

• Each weekly certification must accurately report any work and earnings.
• Fraud findings mean clawback + penalties + permanent disqualification + possible criminal prosecution.

Taxes

• Unemployment benefits are federally taxable income. You can request withholding (Form W-4V); otherwise you'll owe at year-end on Form 1040.
• Some states exempt UI from state tax.

How severance interacts

• A lump-sum severance can delay or reduce benefits in some states.
• Severance paid out as continuing pay can disqualify you for that period.
• The treatment varies by state — report severance honestly when you apply.

Useful links

• dol.gov/general/topic/unemployment-insurance — federal overview
• careeronestop.org/LocalHelp/UnemploymentBenefits — find your state office
• State labor websites (e.g. edd.ca.gov, dol.ny.gov, twc.texas.gov)