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When you repay part of a bonus that you received and reported as income in a previous year, you may be able to claim a deduction or credit for the repaid amount.

Here's how it works:

1. If the amount you repaid was $3,000 or less, it's considered a miscellaneous itemized deduction. You can claim this on Schedule A (Itemized Deductions) of your tax return. However, keep in mind that you can only benefit from this if you itemize deductions instead of taking the standard deduction.

2. If the amount you repaid was more than $3,000, you have two options. You can either deduct the repayment as an itemized deduction on Schedule A, or you can take a tax credit for the year of repayment. The credit is calculated by refiguring the tax from the previous year without the repaid income. You then subtract the refigured tax from the tax that was originally calculated for the previous year. The difference is your credit.

In your case, you'll need to determine which method is more beneficial for you. If you're unsure, you might want to run the numbers both ways to see which gives you a larger deduction or credit. Remember to keep all documentation related to the bonus and its repayment.