The state search function has several reference to the 2011 laws allowing the Claim of Right repayment. Unfortunately, nothing from 2021 indicates the existence. NJ Forms and Instructions make no mention while the IRS instructions tell you exactly where the credit goes. It only seems fair to get a credit for taxes paid.
You may need to file Form 843 for Medicare and Social Security taxes to be refunded, See page 36, third column. Pub 525.
@danfly09
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