1099g unemployment benefits offset other income of 1099misc. (other income-uce) to Schedule 1 - line 8 -income

[jingwei1]

The third box of my 1099misc is: $3960, and my unemployment benefit of 1099g is: 4269  

        Schedule  1  -  Line  8  -  Other  Income         Statement  # 1

Description                                                                Amount

OTHER   INCOME                                                      3,960 

UCE                                                                              (4,269)

Total                                                                                 (309)

How can I put the offset balance on Schedule 1-Line 8, and where do I enter the data?

Thank you!

[Mike9241]

that's because the unemployment compensation you received appears on line 7 (or at least it should) under the tax law for 2020 up to $10,200 of unemployment compensation is not taxable