When the client receives the ERC refund, a form breaks the refund into three categories: for example, Tax Decrease ($3,000), Credit Increase ($6,000), and Credit Interest Allowed ($1,000), for a total of $10,000. The credit applies to 2020 but was received in 2023. When I amend the 2020 Form 1120S tax return, do I reduce wages by $6,000 and payroll tax by $3,000? In which year do I report the interest? Thank you.