Clarification for Repayments in Chapter 8 of 2022 Publication 17


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

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.