Drake Tax - 1040: Repayment of Unemployment Received in Prior Year

Where to enter current-year repayment of unemployment compensation from a prior year

If the taxpayer repaid unemployment compensation in the current year that was included in their income in an earlier year, they may be able to deduct the amount repaid on Schedule A, line 16, if they itemize deductions and the amount repaid is more than $3000. See the Schedule A Instructions and Publication 525 for more information.