@Raj1 , based on your answers to my questions ,
(a) Assuming that you meet the Foreign Earned Income Exclusion (i.e. meet the Physical Presence Test -- 330 days abroad in a test period of continuous 12 months ), the amount you paid back to your employer during 2023 needs to be recognized ( i.e. by reducing your foreign earned income by the amount paid back) in 2023.
(b) If on the other hand, the amount paid back occurred in 2024, then you need to account for this in your 2024 filing ( during 2025 filing season ).
Note that Singapore does not have a tax treaty with the USA. Thus Foreign Tax Credit is not an option. However, Foreign Earned Income Exclusion is still available to you.
Does this make sense ? Is there more I can do for you ?
