Deductions & credits

Yes. The "claim of right" Section 1341 credit is either deducted as a miscellaneous deduction on Schedule A, Form 1040 or it is used to determine a credit that can be entered on Schedule 3 (Form 1040), whichever is most beneficial. Since you have no 2020 income, you would qualify to take it on Schedule 3 as a refundable credit. 

To enter, please follow the instructions below:

1. Open your return.
2. Click on Federal.
3. Click on Deductions and Credits.
4. Scroll down to Other Deductions and Credits and Click Start next to Other Deductible Expenses.
5. Answer Yes to the question Did you have any of these other expenses?
6. Enter the amount in Claim of repayment over $3,000.

I have attached screenshots below for additional guidance.