I received unemployment pay but then was told I had to pay back all funds received. I’m appealing for financial hardship but still pending. How should I file?

[rjs]

If I understand correctly, you have not yet repaid any of the unemployment. On your 2020 tax return you have to report the full amount of unemployment that you received in 2020, as shown on your Form 1099-G. If you repay some or all of it in 2021 you will deal with the repayment on your 2021 tax return.

[SweetieJean]

Record the entire 1099-G on your 2020 tax return.  If you repay in 2021, you will handle that on your 2021 tax return filed in early 2022.