box 1 should not have included the $25000 since you repaid it in the same tax year. IRC sec 1341.
if that's not been done you need to get a revised w-2c. if your w-2c reflects box 1 net of the $25,000
what you do with the original w-2 is enter everything but boxes 1,3,4,5,6, for those boxes you use the w-2c amounts. also check off that it's a corrected w-2. you get back the excess withholding by filing your federal and state returns.
