My wife was paid twice incorrectly by her former employer. And both times she identified it, notified them and requested that they correct it in the current year so all she would have to give back was the NET.

The employer fvcked up both times, didn’t correct it until the next year and she had to pay back GROSS. Totally fucked up our taxes. I even had to catch our accountant putting it into the wrong box on our federal return. That mistake halved our refund.