overpayment

hi,

how and where do i take this deduction? TIA

I got a letter from my agency, which states:

IN A PRIOR CALENDAR YEAR YOU WERE OVERPAID BY YOUR AGENCY.
THE OVERPAYMENT WAS ESTABLISHED AS A DEBT TO THE UNITED STATES AND WAS REPORTED AS TAXABLE
INCOME IN THAT YEAR. THIS CERTIFIES THAT DURING CALENDAR YEAR 2021 YOU PAID THE UNITED STATES A TOTAL OF 9758.41 TOWARD SETTLEMENT OF YOUR DEBT.
THIS CERTIFICATE IS FOR YOUR USE AND MAY ASSIST YOU IN REDUCING YOUR TAX LIABILITY FOR CALENDAR 2021. KEEP THIS CERTIFICATE WITH YOUR INCOME TAX RECORDS FOR THAT YEAR.
(DO NOT ATTACH WITH YOUR INCOME TAX RETURN)
IF THE REPAID AMOUNT (SHOWN ABOVE) IS MORE THAN $3,000, YOU MAY BE ABLE TO DEDUCT THE AMOUNT REPAID AS A MISCELLANEOUS DEDUCTION OR USE THE AMOUNT REPAID TO COMPUTE A CREDIT AGAINST YOUR TAX LIABILITY (26 U.S.C. SEC. 1341).