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It depends. If the company is not going to issue a correction to the 1099-NEC, since the money was repaid you could include it as other income. It is technically required to be reported when a repayment occurs in a different tax year than the payment was received. It's not self employment income based on your comments it was paid by an employer.
Year of repayment: The repayment in 2024, under current tax law, would not be a deduction on your 2024 tax return because it is below $3,000.
Other Miscellaneous Income:
- Go to the Wages and Income section of TurboTax
- Scroll to Less Common Income > Select Miscellaneous Income, 1099-A, 1099-C
- Select Other reportable Income > Enter a description (----) and the amount
