NEW YORK -- You can't escape the tax man, even if you are unemployed. Amid high jobless rates, a growing number of individuals are dealing with a changing tax picture. Some may be surprised by a large tax bill even as income falls. Others will have to make sure they are setting enough aside to pay Uncle Sam in April. Planning ahead can help you minimize surprises and take advantage of tax breaks.

Your tax rates are based on your total income, whether it comes from a salary or from unemployment benefits. If you lost your job recently -- and received a generous severance package -- you could find yourself in the same tax bracket that you had been in when you were employed. You are probably in a lower tax bracket if you have been unemployed for a longer period, but you still will have to report and pay taxes on your total income.

The amount of your taxes will depend, in large part, on whether you asked the state to withhold state and federal income taxes from your unemployment benefits when you first started receiving them. Had you opted out of the state's offer to withhold taxes, you will need to figure out what you owe and file quarterly estimated taxes with the Internal Revenue Service and your state treasury department. (See IRS Form 1040-ES for more details.)

If taxes were withheld from your benefits, "tax preparation is going to be very similar to normal," said Barbara Moore, a tax analyst and attorney with CCH Inc., a tax-research firm based in Riverwoods, Ill. If no taxes are withheld, an unemployed person could find himself owing thousands of dollars in taxes. If you don't think you'll have the discipline to save up money to pay the taxes, consider electing to have the state begin withholding taxes.

If you've taken on part-time work, you need to be aware of how much money you can make before your unemployment benefits are reduced or eliminated. Also, successful entrepreneurs may have to pay self-employment taxes of as much as 15.3% in addition to income taxes.

Meanwhile, there are certain tax breaks if you itemize. If you had to buy health-care coverage under Cobra or through an individual health-care plan, you may be eligible to deduct part of the cost of the premiums. Taxpayers are allowed to deduct medical expenses that exceed 7.5% of their adjusted gross income.

Be sure to keep track of your job-hunting expenses since you can write off some of those costs, such as resume printing, mailing costs and some travel expenses.