If you divided by 3.0 you owe one third on your 2021 tax return.
If you pay it all back now before you file, you get a credit for that one third on this years 2021 tax return, a credit of one third to be applied to next years tax return and a credit of one third to carry back on your amended 2020 tax return.
If you pay back less than the full amount, do the arithmetic.
if you did not divide by 3.0, you just amend your 2020 tax return.
