TL;DR: Partial unemployment benefits are subject to income tax under the category of salaries and wages. You must report them in boxes 1AJ to 1DJ. They are also subject to CSG and CRDS, depending on your situation.
Taxation of partial unemployment benefits
Benefits paid for partial unemployment are subject to income tax under the category of salaries and wages. You must therefore include them in your income tax return.
Reporting the amounts
Partial unemployment amounts must be reported in boxes 1AJ to 1DJ.
The amount is normally pre-filled in your income tax return. Check that it matches the amounts shown on the statements provided by France Travail and keep these supporting documents.
CSG and CRDS
Benefits paid for partial activity and long-term partial activity are subject to CSG and CRDS. The rates vary according to your income level.
Part of the CSG may be deductible when calculating income tax. The non-deductible portion is included in your taxable income.