how do i enter a PPP loan that has not been forgiven by SBA but the bank ended up reimbursing the client

[Mairof]

A client in 2020 applied for a PPP loan for $10,000. & Only 7,000 was forgiven by SBA. How do I handle the 3,000 amount that was not forgiven? The customer paid the 3,000 but then the bank returned this to the customer. 

- Spanish assistance preferred, but not required. 

[sjrcpa]

"The customer paid the 3,000 but then the bank returned this to the customer. "

This sounds like it was forgiven then.

What type of return are you preparing?

[Mairof]

It is LLC

[sjrcpa]

It's tax exempt income.

[Mairof]

Thank you!!