I have a physician client who received a sign on bonus in 2019 of $56000 that was reported on a W2.  He received a better offer from another physician's group and never joined this group.  They had him pay back $58000 with his personal check in March, 2020.  I am not sure that I can deduct this.  The group will not reissue the W2 showing no income.  Any suggestions.