In response to the first paragraph in your post, if the funds were given to you in error, and you included those funds on your 2021 return, then you paid tax on those funds. Even though your company deducted amounts from your wages in 2022, you still paid tax on the funds given to you in error. Thus, even though you paid back the funds, you probably want to amend your 2021 return to remove the $4,000 amount from wages. You should also see if you can get an amended 1099 from the company that reflects what you actually made in 2021 (that is, the amount less the $4,000).
In response to your second paragraph, when you say that want to put the money in "this years 1099," do you mean 2023? If so, then the amount they give you should go on your return for 2023. If the company gave you the $4,000 in 2022, then include such amount on your 2022 return.
The question your raise may deal with actual receipt versus constructive receipt. You have actual receipt of funds when they are given you; however, if you don't have actual receipt of funds, but have constructive receipt, meaning you can control the funds, then you still have reportable income.
@kjpuzycki
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