I have a client that received a $90k ERC in 2022.  But the wages were incurred in 2021.  I have read in Notice 2021-20 that we will basically need to amend 2021 to reduce the wage deduction in that year.  Wow!  I not only need to amend the 2021 1120S but each of the shareholders 2021 returns (a couple days of work at least).  Also, the shareholders will need to pay tax with the 2021 returns based on the $90k additional taxable income.
Someone please tell me I am overlooking a way to report this as income (or a reduction of wage expense) on the 2022 return.

Thanks for any help you can provide!