unless the 2021 reporting form is net of the repayment (doubtful), you report what's on the form. due to a change in the tax laws effective 2019-2025 in the year of repayment, it must be over $3,000. otherwise, you get no tax benefit. (REG 1.1341-1(a)
if over $3,000 you can take as a deduction on schedule A on the line not subject to the 2% limitation. denote as IRC 1341 repayment
OR
recompute the taxes in the year you received the payment by excluding the repayment. the decrease in taxes is taken as a credit on schedule 3 (?) (line ? for 2022) denote as IRC 1341
