If I repaid 6k overpayment to unemployment for wages in 2021, but paid in Jan 2022 when I found out, do I put on 2021 or 2022 taxes?

[kate020255]

My 1099G was sent for 2021 before I knew I had to repay, so it is incorrect.  I paid back the amount in Jan of 2022.

[JillS56]

The repayment would not be reported until you file your 2022 return.   You report the payment in the year in which you paid it back.   You should receive a 1099-G from unemployment showing the amount you repaid.  

[Mike9241 · Accepted solution]

some info for when you do your 2022 return. you can take the repayment either as an itemized deduction (your itemized deductions would have to exceed your standard deduction to get any benefit)

or for your 2022 return, you recompute your 2021 taxes as if you never got the $6K. the decrease in taxes is taken as a tax credit in 2022. 

assuming no form changes in 2022 report the credit on schedule 3 line 12d denote as IRC 1341