No. Since your unemployment compensation repayment will be less than $3,000 and you are repaying it in a subsequent year, there is no tax benefit available.
Per IRS Publication 525, if you repay unemployment compensation that was included in income in an earlier year, you can deduct the amount repaid on Schedule A, as long as you itemize and the repayment amount is over $3,000.
For more information, please see IRS Publication 525 and go to page 27.
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