It depends whether it is income or a repayment of prior year benefits.
If this is money you received it can be reported as follows. Be sure to delete your 1099-MISC before entering it using the steps below.
Other Miscellaneous Income:
If this represents money you repaid for unemployment benefits you received in a prior year and the amount is greater than $3,000 you can use the information in the link below. It it is $3,000 or less there is nothing to do.