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Tax law changes
Hi @rbrown1049!
According to the IRS publication 525 which you can find here under the "Repayments" section:
"If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. In most cases, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction.
The type of deduction you're allowed in the year of repayment depends on the type of income you included in the earlier year. In most cases, you deduct the repayment on the same form or schedule on which you previously reported it as income. For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C (Form 1040) or Schedule F (Form 1040). If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). If you reported it as wages, unemployment compensation, or other nonbusiness income, you may be able to deduct it as an other itemized deduction if the amount repaid is over $3,000."
Since this is a repayment of unemployment compensation, depending on the amount you repaid you may be able to deduct it as an other itemized deduction.
More information and examples of claiming the deduction can be found in the link above in the "Repayments" section. TurboTax will help you navigate this deduction under "Deductions and Credits", in the "Other Deductions and Credits" section, specifically under "Other Deductible Expenses."
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