if the repayment was not in 2021 boxes 1 and 2 won't change. likely only 3,4,5 and 6 for which no amended return is required. if the payment of wages was over $3000 and was done in 2022 you have the following options under Code Sec 1341
you can take as a deduction on schedule A line 16 denote as IRC 1341 repayment OR recompute the taxes in the year you received the payment by excluding the payment. the decrease in taxes is taken as a credit on schedule 3 line 12d denote as IRC 1341
