you can not amend the 2017 return since the repayment occurred in 2018
if $3,000 or less not deductible in 2018 (it was a 2% agi item which was eliminated)
if over $3,000 claim as a credit on 2018 return.
recompute your 2017 tax without the reimbursement
the difference in tax between the original return and the recomputed return is claim as a credit on schedule 5 line 74 check box d and write IRC 1341
