Client repaid 6000.00 of unemployment in 2020 that was paid in 2019. Is the only place to claim this on sch A ? If so this doesn’t help Client because they use standard deduction.
Use the instructions in Pub 525 for Repayments
https://www.irs.gov/pub/irs-pdf/p525.pdf
this link will actually drop you right on the paragraph you want
https://www.irs.gov/publications/p525#en_US_2020_publink1000229603
