Bonus Repayment Question - W2c / Claim of Right

Hello,

 

I have a random tax question. I was paid a bonus of $40,000 in the 2019 tax year, which was clawed back when I quit my job (~$24,000 net payment clawed back to the $40,000 gross payment). I repaid the gross bonus in 2020 and the company claims it is unable to adjust my wages and tax withholdings in a W-2c for 2019 per IRS guidelines. So, my tax adviser recommended filing a "claim of right" for my 2020 return; however, I am not planning to earn any income in 2020. Can anyone please advise if it is possible to receive the money (about $16,000) in a refund if I file in 2020, even with no income? Hope this is clear.

 

Thank you!