 So caution, if the amount reported in box one of form or forms 1099G is incorrect, report on line seven only the actual amount of unemployment compensation paid to you in 2023. Now this became an issue during this whole corona virus thing because a lot of people couldn't go to work and so on. And the fraudsters out there took advantage of possible situations where people could qualify for unemployment and basically applied for unemployment and kind of tried to steal the unemployment kind of situation. And that resulted in people realizing that when they got the 1099G, which basically says that they have to include the amount they received in unemployment and income. And they're like, I didn't get any unemployment because someone else stole the social security number or something like that happened. So then the question is, what happens if I get a 1099G and I didn't actually get unemployment compensation or it's wrong? Well, you have the same kind of situation as any of these forms that are wrong. The IRS's perspective, the person that is paying the money is usually the one the IRS is going to go after to make sure that they report who they paid the money to form 1099 for W2. For example, are these types of forms? If the 1099 is wrong, the IRS has that 1099. So if you report something different on your tax return than the IRS says, then you could quite likely get a letter about it because the IRS's computer will just pick that up, right? They'll be able to see that because they have the information. So obviously, you still want to report the correct number on your tax return, but it could cause a problem if it's not matching what's on the 1099. How do you fix that? Well, typically, you can't go to the IRS or that's the last place you want to go. What you want to do is go to the issuer of the 1099, in this case, the state and say, hey, you messed up the 1099 or there's something wrong. They might say, hey, someone stole your ID and they took the money. It's like, okay, well, now that was wrong. Someone stole it. We have to figure that out and then issue me a new 1099 because I didn't get the money or whatever it is. What you want to do is try to fix the 1099 that went to the IRS so that the IRS has a 1099 that matches the proper amount, which is what you want to put on the form 1040. So the 1040 doesn't get delayed and doesn't mess up your refund or anything like that. Now, there was a big issue with this kind of stuff with these unemployment 1099 forms. There's less issues typically with W2 forms and other 1099s, although there are still issues. The same concept basically applies. The IRS has that information. You want to report the proper amount on your return. But if you report the proper amount, which is different than the reporting form, the IRS will most likely have a problem with that could slow the refund and cause delays. To not do that, your best bet is typically to deal with the person who issued the form, the 1099, the W2, and get them to fix it because the IRS is not going to be the one that's really good at fixing it. But that was a last resort. All right. So if you make contributions to the governmental unemployment compensation program or to a governmental paid family leave program, and you aren't itemizing deductions, reduce the amount you report on line seven by those contributions. If you are itemizing deductions, see the instructions on form 1099G. If you received an overpayment of the unemployment compensation in 2023, and you repaid any of it in 2023, subtract the amount you repaid from the total amount you received, enter the result on line seven, also enter a quote, repaid in quote, and the amount you repaid on the dotted line next to line seven. So now you have a situation where you basically know you repaid it. So you have to deal with that, you know, how are you going to account for that? This is kind of the simplest way you would think to deal with that situation. So if in 2023 you repaid more than $3,000 of unemployment compensation that you included in gross income in an earlier year, the repayments, see repayments in publication 525 for details on how to report the payment.