Repaying retention bonus

My spouse received a retention bonus from his employer in 2025. He elected to have no federal taxes withheld. He is now considering taking another job, which will result in him being required to pay back the bonus. We are working on filing 2025 taxes and will owe a lot due to not withholding taxes on that bonus check. Can we pay it back in 2026 and show proof when filing so that it we won't owe taxes on it?