Deductions & credits

My employer came back with the following comment. 

"Since you had access to this payment in 2021, you will not receive a 2021 W2C. The repayment was received in 2022 so the W2C is needed in 2023 for 2022 income. I'm waiting for confirmation that the IRS ruling on prior year overpayments hasn't changed but you won't be receiving a W2C for 2021."

I guess I have to then go with the claim of right approach. Thank you for the help!