Page 130 - Other Income for Individuals

Additional Unemployment Benefits (2/5)

Governmental Program

 If you contribute to a governmental

unemployment compensation
program and your contributions
aren’t deductible, amounts you Repayment of unemployment
receive under the program aren’t
included as unemployment compensation
compensation until you recover your  If you repaid in 2020 unemployment
contributions. compensation you received in 2020,
 If you deducted all of your subtract the amount you repaid from the
contributions to the program, the total amount you received and enter the
entire amount you receive under the difference on Schedule 1 (Form 1040),
program is included in your income. line 7.

 On the dotted line next to your entry,
enter “Repaid” and the amount you
repaid.

 If you repaid unemployment
compensation in 2020 that you included
in income in an earlier year, you can
deduct the amount repaid on Schedule A
(Form 1040), line 16, if you itemize
deductions and the amount is more than
$3,000. See Repayments, earlier.
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