[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-9043":3},{"rec_id":4,"title":5,"text":6},"9043","How do I calculate the Claim of Right Repayment Credit?","To calculate the credit: \r\n\u003Col>\r\n\u003Cli>Recalculate your tax from the prior year without including the income that was repaid in 2025.\u003C/li>\r\n\u003Cli>Subtract your recalculated prior year tax from the tax shown on your prior year federal tax return. This is the amount of your repayment credit.\u003C/li>\r\n\u003C/ol>\r\n\u003Cb>EXAMPLE\u003C/b>\r\n\u003Cbr>\r\nIn 2025, Sam repaid $3,100 of unemployment compensation that was included in his 2023 income under claim of right. \r\nSubtracting the $3,100 from Sam's 2023 taxable income reduced his 2023 tax from the $1050 reported on his 2023 federal tax return to $700. So, Sam can claim a credit of $350 (1050 - 700) on his 2025 federal tax return.",1777391577844]