Clarification for Repayments in Chapter 8 of 2022 Publication 17


If you viewed or downloaded the 2022 Publication 17 before March 28, 2023, please note that the following text has been removed from page 69.

Repayment of $3,000 or less. If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it.