Even those among us who are doing the best can use a little help now and then.

For the year 2011, the Internal Revenue Service reports, there were 30,604 tax returns filed that showed adjusted gross income of at least $5 million. Of those, 117, or 0.38 percent, reported that the income included unemployment compensation.

That ratio turns out to be the lowest in three years. In 2010, 143, or 0.50 percent, of the 28,791 returns showing income of at least $5 million included unemployment compensation. In 2009, the figures were 92, or 0.40 percent, of 23,026 returns; in 2008, 99, or 0.28 percent, of 34,870 returns.

The number of returns showing income of at least $5 million remained well below the record of 46,484 set in 2007. That year, there were so few high-income returns with unemployment compensation that the government did not reveal the numbers, for fear of identifying specific taxpayers.

How, you might ask, could anyone making that much money qualify for unemployment compensation?

One answer is that most or all of the income might be from investments. Another is that even wealthy Wall Streeters can get laid off. (It would be interesting to know how many of the 99 in 2008 worked for Lehman Brothers.) And, of course, many of these returns were filed jointly. One spouse could have been laid off even as the other did very well.

Over all, the number of 2011 tax returns that included unemployment compensation fell 12 percent from 2010, to 13.2 million. In 2007, before the Great Recession, the figure was 7.6 million.