ooooooops...... misread the question.

Deduction goes on Schedule A, Miscellaneous

OR

Credit goes in Screen 38 > Other Credits > Credit for repayments

Credit for Repayments (IRC 1341)

If the taxpayer had to repay an amount included in income in an earlier year, enter the amount that qualifies as a payment. The program includes this amount on Form 1040, Schedule 3 and prints "IRC 1341" on a supporting statement.