Thank you so much for that clarification. I have been going in circles trying to sort this out. I guess it's hard for me not to view it as income casually because it is substantial compared to what I'm claiming for PUA and shows up every month as a SEPP payment.

Just to be clear, when they ask you on the weekly claim form for other income of any kind, under threat of fraud and retraction of funds with penalties, would you (a) not even list it knowing full well it's a non-issue or (b) list it and let them know so they can tell you it's a non-issue? In other words, is there any need to "confess" it to have it "blessed" or can I safely self certify. The page that says to report any other income does have the wording "if you're unsure how to report it," so that seemed like my out if I was sure. I'm also afraid that when a 1099 shows up next January that they may investigate and cause trouble then. Yet if I willingly report it, I'm throwing my life into an unnecessary tizzy due to the ramifications of the delay it may precipitate.

Also, I was wondering if you could shed light on a discomforting statement in the DWD guide that make me wonder about the IRA situation:

"Retirement Pay Reduction

You must tell us if you have applied for or are receiving any type of retirement payment. Retirement payments include periodic (such as monthly) and lump sum payments from retirement plans, pensions, annuities, 401(k)’s, 403(b)’s, 457(b)’s, as well as Railroad Retirement Benefits. Social Security Benefits are not treated as a retirement payment.

If all or part of your retirement payment was funded by one of your base period employers, your weekly unemployment benefit payments must be reduced.

If you receive periodic retirement payments (such as monthly) from a base period employer, a weekly reduction amount is computed based only on the part of the payment that was funded by the employer. The weekly reduction amount for persons receiving Railroad Retirement Benefits is based on 50% of the payment.

If you receive a lump sum retirement payment from a base period employer, your unemployment benefit payment will be reduced in the week the pension payment is received based only on the part of the payment that was funded by the employer.

If you roll the payment into another retirement system within 60 days of receiving it your unemployment payments will not be reduced unless you receive payments after the rollover. You must tell us if you have applied for or are receiving payments from the other retirement account after the rollover. "

That last line sounds a bit like a 72t. What are they actually looking to catch here if rolling it to an IRA actually ends the scrutiny? This implies something doesn't end at rollover.