My understanding of the character of the unemployment compensation, even the tax-exempt portion, is that it should be counted in modified AGI on Form 8962, similar to the non-taxable portion of social security benefits. At the this time Lacerte is not adding the exempt unemployment back for modified AGI on Form 8962.

To Lacerte community: Is anyone else observing this?

To Lacerte developers: Will this be corrected in an update soon? Otherwise we are having to calculate the modified AGI and adjust the "household income" field for the missing difference.