I was sent a letter to repay unemployment benefits for 2022 bit I havent been able to pay those as f yet. Do I enter that amount this time or wait till I file next year?

[rjs]

You report the repayment on your tax return for the year that you actually repay it. If you didn't pay anything in 2022 you have nothing to report on your 2022 tax return. If you repay more than $3,000 in 2023 you will report that on your 2023 tax return that you file in 2024. There is no tax adjustment for a repayment of $3,000 or less.

On your 2022 tax return, that you are filing now, you have to report the full amount of unemployment benefits that you received in 2022, as shown on your Form 1099-G, even though you will be repaying part of it in 2023.