unemployment repayment returned on appeal

[David1729]

In both 2020 and 2021 I received unemployment compensation (PEUC) from my state. Late in 2020 I was informed that my UI had been overpaid and I needed to repay some of my UI. I entered into a repayment plan to repay that UI, and made my first $300 (ballpark figure) repayment by the end of 2020.

Accordingly I deducted that $300 from the UI that I reported on Schedule 1, part I, line 7 of my 2020 taxes.

In 2021 I appealed the determination that my UI had been overpaid and I won my appeal. As such, my state unemployment office refunded the $300 to me. I also received further UI (PEUC) during the early part of 2021.

Presumably at this point the $300 that I got back in 2021 should be reported as income since I didn't include this amount in my 2020 taxes. However this amount doesn't seem to be included in the 1099-G that I have now received from my state unemployment office. I received my 1099-G for 2021 and it includes the amounts for all weeks claimed in 2021, but not the refund of the earlier $300.

So my question is how should I report this $300 amount which seems to me to be income?

[LenaH]

If the $300 refund is not on a 1099-G, then please complete the following:

1. Open or continue your tax return in TurboTax online.
2. Search for unemployment compensation and select the Jump to link.
3. For the Did you receive unemployment or paid family leave benefits in 2021? question, answer Yes.
4. For the Did you receive a 1099-G? screen, select No, I didn't receive a 1099-G.
5. On the Where did you or Livy get your benefits from? question, select Both and Continue.
6. Follow the instructions to enter your unemployment.

[David1729]

Thank you LenaH! This approach seems to work.