Deductions & credits

  1. "the employer only needs to give you documentation of the taxable amount repaid" you means an invoice or something like that . there is not a specific form from IRS  ??
  2. What do you mean with " it appeared that you had an unrestricted right to it " in the text below? “ You can do it as a deduction on schedule A or a tax credit on line 18d of the 1040 form if when you included the income in a previous year, it appeared that you had an unrestricted right to it. “

thanks a lot