Unemployment payment received in 2022 for claims reported in 2020 and 2021

[G3s]

Unemployment payment including PUA  for claims reported in 2020 and 2021 got so delayed and finally got paid in 2022.  Now I received a 1099 for 2022. If I include this as income in my 2022 Tax, how do I get the $10,200 tax exemption that was eligible for 2020 tax year. ,

[Vanessa A]

You can't.  Unfortunately, that exemption only applied to unemployment received in 2020.  Since you received it in 2022, you are not eligible for the exemption.  It is fully taxable income in 2022.