I  have a client who repaid $1,000 in 2021 for any overpayment of wages that occurred in 2020.  He is in a 22% tax bracket and his taxable income was the same in year 2020 and 2021  (same 22%).

I assume that I can not get him a tax credit of $220 for his repayment since its under $3,000 income repayment.

Can anyone help me?

John