第二W2表上标着"unemployment compensation",报税时如何处理?

我朋友从一公司转到另一公司.第一公司欠他一些钱,后以顾问费形式支付.刚从这公司收到二个W2表.但第二W2表上标着"unemployment compensation"(对应顾问费).这钱是到另一公司后收到的.会有麻烦,算非法打工?报税时如何处理?谢谢!

From IRS

Unemployment Compensation

You can choose to have income tax withheld from unemployment compensation. To make this choice, you will have to fill out Form W-4V (or a similar form provided by the payer) and give it to the payer.

Unemployment compensation is taxable. So, if you do not have income tax withheld, you may have to pay estimated tax. See Estimated Tax, later.

If you do not pay enough tax, either through withholding or estimated tax, you may have to pay a penalty. See Underpayment Penalty, later, for information.