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What tax penalty?
Unemployment tax. Companies that lay off or fire people without cause get their unemployment tax hiked up everytime a former employee successfully files for unemployment assistance after being let go.
Is this state specific? I believe the federal tax is assessed on all wages up to $7000. This tax funds the unemployment insurance payments.
Unemployment is administered by the state
I know, but there is a federal tax that funds it. So any distinction in tax rates based on recent layoffs would have to be at the state level. I have never heard of a state that changes its rates based on recent layoffs though. Hence the question. https://en.m.wikipedia.org/wiki/Federal_Unemployment_Tax_Act
Well technically in most states even if you are fired ( unless it's for theft or something) you still get unemployment. Check with the state and I would always file an appeal if you don't get it. Does not hurt. The formula for how companies are charged varies by state
Screw this technical discussion about taxes. The real question here is - OP, were you let go recently? If so, which office and practice
Sorry to hear that OP, when did this happen?