See the following article.

https://proconnect.intuit.com/community/form-1099-g/help/generating-the-unemployment-compensation-ex...

The following deductions and exclusions are still calculated using the full unemployment compensation your client received:

• Taxable social security benefits
• IRA deduction
• Student loan interest deduction
• Tuition and fees deduction (Form 8917)
• Deduction of up to $25,000 for active participation in a passive rental real estate activity (Form 8582)
• Exclusion of interest from certain bonds (Form 8815)
• Exclusion of employer-provided adoption benefits (Form 8839)