Repayments are discussed in IRS publication 525 pages 34 & 35.
You talk about amounts of repayments of less than $3,000. Note this statement in the right hand column of page 34.
"For tax years beginning after 2017, you can no longer claim any miscellaneous itemized deductions, so if the amount repaid was $3,000 or less, you are not able to deduct it from your income in the year you repaid it."
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