Thank you for your explanation.
This seems to be a controversial subject. Other sources that I consider credible say that the reduction can be made and that the mandatory payments to the program create basis. (including prior years)
Looking at Tax Year 2023, Schedule 1 (Form 1040) it says:
"If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions."
I may be misinterpreting this, but it does seem to apply to this tax year. Maybe not the retroactive payments?
I appreciate the feedback to help me understand this.
