Hello Karen B27
I understand in 2021 you are repaying unemployment compensation benefits you received in 2020. I also understand you did correctly include the data from your 2020 Form 1099G on your 2020 tax return.
Unfortunately, since the amount you are repaying is less than $3,000, you aren’t able to deduct it from your income in the year you repaid it, 2021.
If the amount of repayment in 2021 is $3,000 or more, you may be able to deduct if you itemize and file Schedule A.
https://www.irs.gov/pub/irs-pdf/p525.pdf, refer to page 36, middle paragraph.
I hope you find this helpful!
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