If you repaid unemployment compensation in 2022 that you included in your income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 16, if you itemize deductions and if the amount is more than $3,000. Or you can claim a tax credit.
If it’s less than $3,000 you will not be able to claim the repayment amount.
See Repayments.
You cannot claim a deduction for the state keeping part of your stimulus for unpaid taxes or a state debt because that part of the money was used to pay off what you owed.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"