Your situation is unclear. If you received the UC payments and repaid them in the same year, you do not owe the income taxes. If this occurred in different years, you owe the income taxes for the year received. In the year repaid, recompute the taxes for the year received by excluding the repayment. The decrease in taxes is taken as a credit on Schedule 3 line 13b. These are the rules under IRC 1341. You may need the help of a tax pro. The 2020 TuboTax app is no longer functioning to allow you to do the recalculation. Another complication could arise if you will be making the UC repayments over a period of years. You can only take the credit for the amount actually repaid. and it must be more than $3,000 for that year. Thus, this would require multiple recalculations for 2020 taxes and claiming the repayment credit over multiple years.
