Client received unemployment in 2020 ( $10,569) . Client received a notice from her state ( April 2021)  that there was an overpayment and that she has to repay  $600. Return for 2020 has not been filed yet. Client intends to repay the $600. Client has not received any unemployment in 2021, is back to work and will not have any unemployment in 2021.  Do I file the return and reduce the amount by $600 and add a statement to the return or  is there another option I can take?