There is nothing to report in 2024. The federal return will not allow any deduction or reduction on your 2024 tax return since the income you reported was in 2022. Since the Tax Cuts and Jobs Act (TCJA) of 2017, only a repayment in excess of $3,000 of previously taxed income, is allowed to be used to reduce income in the current year.
Likewise a repayment of unemployment benefits would only be allowed to reduce your unemployment income if it was received and repaid in the same tax year.
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