I'm afraid that you didn't read the original post correctly. The person did NOT receive a 1099-G from WA ESD. You advised entering the 1099-G and then entering an offsetting entry under miscellaneous income. That guidance doesn't work because that person (like me) does not have a 1099-G.
I guess the thing to do is find where to enter a 1099-G and hopefully there is a box there that says "I did not receive a 1099-G."
