Client repaid $3053 of sick pay.  $1763 was for tax year 2019. On 2019 return AGI was wiped out by standard deductions. No taxes paid.  The amount for 2020 has been adjusted on the W-2 received. W-2 is marked sick pay with out code J.    So nothing to recover on 2019.  And on 2020,  as an itemized deduction, would not affect return.  I have read Pub 525, but I would like a second opinion. What am I missing ?