I have a client who works for the UNITED NATIONS and for the past 20 years has qualified for the full Foreign earned income credit.

HOWEVER when covid hit in March 2020 he got stranded in NY for 72 work days and earned 33947 during that time period before returning to Senegal.

I always qualified him for the bona fide residence test and got the full CREDIT.

How do I now reduce the credit by the percentage of days he worked in NY.  I know I must subject the $ 33947 to Self Employment tax as well as NYS tax .

I filed his 2020 erroneously and claimed the full FEIC and now am trying to amend so that the 72 days he was here reduces the FEIC.

Can someone advise?

Thanks,

Mark