Where would I enter current-year repayment of unemployment compensation that was received in a prior year?
If you repaid unemployment compensation in the current year that you included in your income in an earlier year, you may be able to deduct the amount repaid on Schedule A (Form 1040), line 16, if you itemize deductions and the amount repaid is more than $3000. See the Schedule A Instructions and Publication 525 for more information.
Some states may not conform with these guidelines.