The taxpayer should receive a Form 1099-G showing the total unemployment compensation paid to them.
If the taxpayer received an overpayment of unemployment compensation last year and they repaid any of it last year, the program will have a place for this amount. This amount will be subtracted from the total unemployment reported.
If the taxpayer repaid unemployment compensation last year that was included in gross income in an earlier year, you can deduct the amount repaid.
