Section 1342.1 Of Article 3. Filing, Determination, And Payment Of Unemployment Compensation Benefit Claims From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 5. >> Article 3.
1342.1
. (a) An individual filing a new claim for unemployment
compensation shall, at the time of filing the claim, be advised that:
(1) Unemployment compensation and disability insurance benefits,
when paid in lieu of unemployment compensation, are subject to
federal income tax.
(2) Requirements exist pertaining to estimated tax payments.
(3) The individual may elect to have federal income tax deducted
and withheld from the compensation at the amount specified in the
Internal Revenue Code.
(4) The individual is permitted to change a previously elected
withholding status.
(b) Amounts deducted and withheld from unemployment and disability
compensation shall be made in accordance with procedures specified
by the United States Department of Labor and Internal Revenue Service
pertaining to the deducting and withholding of income tax, and in
accordance with the priorities established in department regulations
developed by the director.