I received $189 interest in 2021 from the IRS due to a delay in processing my tax year 2020 refund. The IRS sent a 1099-INT and I included the $189 as interest income on my tax year 2021 return. I subsequently filed an amended 2020 return which increased my tax liability, and the IRS required me to repay the $189 interest in August 2022.
Am I able to recover the taxes paid on the $189 on my tax year 2022 return even though the repayment is below the $3,000 Claim of Right limit and I am a taking the standard deduction in 2022?
