I have a new client that received Third party sick pay in 2019 but had to repay a part of it due to an overpayment. I'm looking for guidance on how to report the amount they had to pay back. Do I amend the 2019 return or is there somewhere we can account for it on the 2020 return? I'm thinking I can do the same as if someone pays back unemployment after the fact, but would like more input. Thanks in advance