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Repayment of 2022 Third Party Sick Payments made in 2023

CallaLily
Level 1

I have a client that received taxable third party sick pay, she  paid back almost half of the disability in the same year.  Where do you take the deduction? She is not able to itemize deductions.

 

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Just-Lisa-Now-
Level 15
Level 15

Pub 525 - Repayments, Page 37


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