The Unemployment debacle for the 2021 filing season. The IRS has stated how they want you to do it but it will create numerous extra steps under the current software regime. For now the easiest work-around is: A- is the taxpayers AGI less than $150K proceed to step B- enter the reduction to unemployment as benefits repaid.. Await your CP2000 notice and respond with fine IRS you change it but oh wait still no tax.