You do not have anything to enter at this time if you have not paid any of it back. Right now you enter the amount of unemployment you received in 2021 per your 1099G. If that changes at a later time, you will be entering it on a 2022 return since the repayment will not happen until at least sometime in 2022.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
