In both 2020 and 2021 I received unemployment compensation (PEUC) from my state. Late in 2020 I was informed that my UI had been overpaid and I needed to repay some of my UI. I entered into a repayment plan to repay that UI, and made my first $300 (ballpark figure) repayment by the end of 2020.
Accordingly I deducted that $300 from the UI that I reported on Schedule 1, part I, line 7 of my 2020 taxes.
In 2021 I appealed the determination that my UI had been overpaid and I won my appeal. As such, my state unemployment office refunded the $300 to me. I also received further UI (PEUC) during the early part of 2021.
Presumably at this point the $300 that I got back in 2021 should be reported as income since I didn't include this amount in my 2020 taxes. However this amount doesn't seem to be included in the 1099-G that I have now received from my state unemployment office. I received my 1099-G for 2021 and it includes the amounts for all weeks claimed in 2021, but not the refund of the earlier $300.
So my question is how should I report this $300 amount which seems to me to be income?
