In this Dec. 18, 2020, file photo, a person passes the office of the California Employment Development Department in Sacramento, Calif. Some Americans are receiving tax forms saying they owe money on unemployment benefits they never received. The notices from state governments could be a sign of the extent of identity theft in the nation's state-run unemployment systems. Unemployment benefits are taxable, so government agencies must send a tax form to people who received them. (AP Photo/Rich Pedroncelli, File)
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