{"id":20356,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2017-08-08T14:24:07","modified_gmt":"2017-08-08T14:24:07","slug":"taxes-on-overpayment-of-unemployment-benefits","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/income\/other-income\/taxes-on-overpayment-of-unemployment-benefits\/","title":{"rendered":"If I received an overpayment of unemployment benefits and have to make an unemployment repayment, do I have to claim my"},"content":{"rendered":"<p><b>If you repaid the overpayment of unemployment benefits in the same year you received them<\/b> &#8212; Subtract the amount of unemployment repayment from the total taxable amount you received. Report the difference as unemployment compensation.<\/p>\n<p><b>If you didn&#8217;t repay overpayment of unemployment benefits in the same year<\/b> &#8212; Include the benefits in income for the year they were paid.<\/p>\n<p>If the amount of unemployment repayment is $3,000 or less, deduct it on Schedule A in the year you repaid. The deduction is subject to the limit of 2% of your adjusted gross income (AGI).<\/p>\n<p>If the amount of unemployment repayment is more than $3,000, calculate the tax under both of the following methods. Compare the results and use the method (deduction or credit) that results in less tax:<\/p>\n<ul>\n<li>Repayment claimed as a deduction &#8212; Deduct the repayment on Schedule A in the year you repaid it. The deduction isn&#8217;t limited to 2% of your AGI.<\/li>\n<li>Repayment as a credit:\n<ol>\n<li>Figure the tax for the year of repayment without deducting the repaid amount.<\/li>\n<li>Refigure the tax from the earlier year without including in income the amount repaid in the current tax year.<\/li>\n<li>Subtract the tax in step 2 from the tax shown on the return for the earlier year tax. This is the credit amount.<\/li>\n<li>Subtract the answer in step 3 from the tax for the current tax year figured without the deduction (step 1).<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you repaid the overpayment of unemployment benefits in the same year you received them &#8212; Subtract the amount of unemployment repayment from the total taxable amount you received. Report the difference as unemployment compensation. If you didn&#8217;t repay overpayment of unemployment benefits in the same year &#8212; Include the benefits in income for the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24,50],"tags":[],"class_list":["post-20356","post","type-post","status-publish","format-standard","hentry","category-income","category-other-income"],"acf":[],"yoast_head":"<title>Taxes On Overpayment Of Unemployment Benefits | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"What are the implications on your taxes if you received too much in unemployment benefits and had to repay? 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