How do I file an unemployment recovery or repayment on my taxes?

Published October 20, 2010

Question by Lisa Marie: How do I file an unemployment recovery or repayment on my taxes?
I claimed the income in 2005 and they sent me a letter saying they paid me too much. I paid it back in 2006. They sent me a letter saying how much I paid but not a 1099-G How do I claim the recovery? I am hoping for a specific form number or link. I searched the IRS website but maybe I am looking for the wrong thing?

Best answer:

Answer by Mark S
Unfortunately, you can only deduct over payment of Unemployment for prior years if you file schedule A (Itemized Deductions) It goes on Line 22 and is reduced by 2% of Adjusted Gross Income

If it were received and paid back in 2006, you would reduce the amount shown on the 1099G by the amount repaid.

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