Hello, thanks for the reply. If the company issued a corrected 2021 W2, I would double check that it wasn't also reported to the IRS as it would be unusual to issue a mock W2C. They could be adjusting boxes 3, 4, 5 and 6 on form W2C and not boxes 1 and 2. I'm providing a link to a response to an alternate post that discusses a similar issue here. If they did correct your FICA withholding as what occurred in this post, the correction will likely be reported to the IRS via employer forms 941 and 940 and the W2 and you may be due a refund of those witholdings. If they only issued you a mock W2C, you would not need to amend. So either way, you would not need to amend your 2021 return.
Since you are verifying that the amount was over $3,000, as you suggest, it would be appropriate to claim the credit under 1431 Claim of Right Repayment. And since you already filed your 2022 return which was the year of repayment, you would need to amend for this reason as you missed taking this credit.
Be sure to let us know if you have other questions. Thank you!
