I understand that. My original question was about Supplemental Unemployment Benefits (SUB pay) being repaid to an employer who included the original payment of (SUB) as taxable income on a W-2 for 2020. Subsequent repayment was taken out of employees' paycheck IN THE SAME YEAR (2020). Employer will not correct W-2 but instead sent a letter explaining to employee that they should deduct the repayment on their tax return (1040).