I may have to pay back my unemployment benefits that I earned in 2020 if I lose my appeal in Feb 2021. If so, can I deduct that amount from income for 2021 taxes?

I received unemployment benefits from WA state in 2020 but then then state denied my claim so I appealed. If I lose appeal, then I have to pay benefits back in 2021. May I deduct the amount that I paid back on 2021 taxes?