First, you should contact your state unemployment office to ask why the form was issued to you and ask for a correction. You are not required to report income you did not receive. The IRS will match your tax return with the documents at a future point, so the documentation is important for your records.
If you received the unemployment and then later had to repay the unemployment there is a tax reporting situation. The tax reporting instruction depends on whether the money was repaid in the same year it was received or whether it was repaid in a year after the year you initially received the money.
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