Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits [Updated December 15, 2020] [open pdf - 1MB]
From the Summary: "This report provides a summary of how Unemployment Compensation (UC) benefits are funded through the Unemployment Trust Fund (UTF). The UTF in the U.S. Treasury is designated as a trust fund for federal accounting purposes. Although the UTF is a single trust fund, it has 59 accounts: the Employment Security Administration Account (ESAA), the Extended Unemployment Compensation Account (EUCA), the Federal Unemployment Account (FUA), 53 state accounts (including District of Columbia, Puerto Rico, and the Virgin Islands), the Federal Employees Compensation Account (FECA), and two accounts related to the Railroad Retirement Board (RRB)."
CRS Report for Congress, RS22077
Congressional Research Service: https://crsreports.congress.gov/