Income/money refunded/returned to a company in the next year. Reportable?

[shanesnh]

If some form of income or money was received in error from a company (in tax year 2022) and then refunded/returned to that company now (in 2023), is that income reportable (on 2022 taxes) or because it was returned or reclaimed, it is not reportable?

Side question: Does the tax YEAR in which the return/refund of income/money make a difference? (i.e. returning erroneous "money"/"income" in 2023 that was originally received in 2022)

[Critter-3]

If the company issued a tax reporting form like a W-2  and they will not issue a corrected form then the income is reported on the 2022 return.  The repayment may be addressed on the 2023 return if the repayment was $3000 or more. 

[shanesnh]

It's miscellaneous "money/income" from a foreign employer (so, not reported in the US). I live abroad and only file because of the requirement to (and take the Foreign Earned Income Exclusion). So, if something "received" in 2022 is being given back now in 2023 from a foreign source, would I just leave it out of 2022 tax reporting? I haven't filed 2022 taxes yet (applied for extension). It's not even really income as much as it was a stupid company insurance and tax deduction mistake which I doubt is even ever considered as "income".