Note the following in the Repayments section of Publication 525.
"Repaid wages subject to social security and Medicare taxes. If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. File a claim for refund using Form 843."
Also, I said earlier that you do not amend your 2022 tax return because of the repayment. However, there is one situation where you might have to amend it for another reason. That is if you had more than one employer in 2022, and you had a credit for excess Social Security tax on Schedule 3 line 11 of your 2022 tax return. The reduction of the Social Security tax in box 4 on your W-2c will reduce or eliminate the excess Social Security tax. If the difference is more than a few dollars, you have to amend your 2022 tax return to correct the excess Social Security tax. But you still don't change the reported wages. Again, this applies only if you had more than one employer in 2022.
