Paid Family Leave partial exclusion
Is PFL eligible for the $2400 unemployment exclusion?
Is PFL eligible for the $2400 unemployment exclusion?

Is the PFL federal or state?
Is the person unemployed or just not working due to family issues?
Was working went on state disability for maternity leave, then California gives another 6 weeks as Paid Family Leave - which is taxable to Feds - it is reported on a 1099 as PFL and was always entered where unemployment goes, but this activates the $2400 exclusion - which I'm not sure they are entitled to. Thanks

The 1099G states that PFL benefits are taxable and reportable in accordance with Sections 61 an 85 of the IRC. IRC §85(c) says that up to $2,400 of UI is excluded from income for 2009. Since PFL falls into code section 85, I am taking the position that it is excludable.