I received unemployment in error for 2020. I have been trying to return it but have been unsuccessful. Can I deduct it for next year once returned?

You will report your unemployment benefit that you received in 2020 on your 2020 return. To do that:

1. Login to your return
2. Select Federal from the left menu
3. Go to the Wages & Income then Inocme and Expenses across the top,
4. Scroll down and select Unemployment.

You will deduct the repayment in the later year as an adjustment to gross income on Form 1040 or 1040-SR. Include the repayment on Schedule 1 (Form 1040), line 22, and enter "Sub-Pay TRA" and the amount on the dotted line next to line 22.

If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. For information on this, see Repayments .