Tuition Reimbursement Repayment (Tution Clawback)

[CuriousRhino]

My company provided me with a tuition reimbursement, approximately $13,000 on a pre-tax basis as a payroll benefit deduction over the course of 2 calendar years, 2023 and 2024.

I have since accepted another job and need to repay the tuition reimbursement. 

What sort of options do I have to repay the ~$13,000? Will I be able to deduct this payment from my 2024 tax return? What sort of end of year tax paperwork (if any) should my previous company provide me?

By repaying my previous employer with post-tax money it feels like I am paying taxes twice for the same expense. I will have paid the original tuition payment and now the tuition reimbursement repayment with post tax money. 

[Opus 17]

Because it was pre-tax, you can't take any tax deduction for the repayment.  But, since you have now effectively paid the tuition with your own after-tax dollars, you are eligible to go back and file amended returns to claim any tuition tax credits that you are now eligible for (mainly the Lifetime Learning Credit).