The laws have a $3000 floor of taxable income repaid to qualify for a credit for the repayment. You can take the IRC 1341, claim of right repayment.
We have a great article with the instructions you need. You may end up recalculating your income for those 2 years as if the income had not been there:
- determine the tax difference for each year,
- combine those totals and
- have a tax credit for this year.
Your state may also allow an IRC 1341 credit, some do.
Reference:
What is a claim of right repayment?
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