1040-SR (Web-based) | Repayment of Current Year Unemployment

In the individual tax return, unemployment compensation is included in gross income reported on Form 1040. If the taxpayer received unemployment compensation during the year, they should have received Form 1099-G after the end of the year showing the amount they were paid.

Sometimes, taxpayers repay unemployment benefits due to them being later denied or due to them receiving more than they were entitled to. The amount repaid is entered separately from Form 1099-G. To enter the repaid unemployment compensation amount (for current year) follow the steps below:

  1. From the left-side widget, go to Federal Section, then click Income

2. Go to Form 1099-G Box 1

3. Select Repayment of Unemployment

The total of Form(s) 1099-G minus the amount repaid will flow to Schedule 1, with "REPAID" and the amount printed on the same line.