1099G

[Mandababy81]

Was told by Unemployment during Covid that we were overpaid on benefits. We started paying back in 2021. They stated that we would receive a 1099G once the overpayment was paid in full, which is was in 2024. When getting the form from UC, I see that they in fact made 1099G for 2022, 2023 and 2024. How and where do I enter these. Total repayment is over $6500. I am not where or how to get the taxes that we paid already seeing as there are now 3 1099G's that I need to submit and not 1 with the total. Do I have to amend previous years? Help please!

[rjs]

There is no tax deduction or credit for repayment of previously reported income unless you repaid more than $3,000 in one year. If you repaid $6,500 over the course of 4 years, you probably did not repay more than $3,000 in any one year. In that case you do not get any tax adjustment, so there is nothing for you to do.

If you did repay more than $3,000 in a single year, you would claim the deduction or credit on your tax return for that year. If you already filed a tax return for the year that you repaid more than $3,000 you would have to file an amended return for that year to claim the deduction or credit.

In any case, you do not actually enter the 1099-G forms in your tax return.

[Mandababy81]

So even though I paid taxes both federally and state wise, I can't get anything back unless it's over $3000 in repayment in a year?

[KrisD15]

Right.

Several years ago you could deduct the repayments from income as an itemized deduction, but miscellaneous expenses were "suspended" through 2025, so if less than 3,000 in one year, there is not much that can be done.