Line 19 Unemployment Compensation
You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you this year. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you are not itemizing deductions, reduce the amount you report on line 19 by those contributions. If you are itemizing deductions, see the Form 1099-G instructions.
If you received an overpayment of unemployment compensation in the tax year and you repaid any of it during the tax year, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter “Repaid” and the amount you repaid on the dotted line next to line 19. If you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment