I received unemployment insurance overpayments in 2015 that I claimed as income. In 2016 I repaid the overpayments. Are those repayments deductible and if so how?

[PeterM]

Yes, the repayments are deductible on Schedule A.

You do this by entering the repayments made onto Schedule A Itemized Deductions. That being said, if you know that you're Itemized Deductions will be less than your Standard Deduction, then you will not receive any tax benefit from the repayments. The IRS allows taxpayers the greater of either a Standard Deduction or the total of all your Itemized Deductions. Turbo Tax does this calculation for you, and will enter the greater of either the Standard Deduction or the total of all your Itemized Deductions on Line 40 of form 1040.

I have included screenshots of Turbo Tax to help you get started.