I have an unusual situation so bear with me. I received a bonus last year in December 2014 which was incorporated into my regular pay check. I wasn't supposed to get the bonus because of paperwork that got screwed up by my payroll office. By the time the payroll office figured this out it was in January 2015. They asked for this money to be returned. No problem because I held on to the money knowing they were going to ask for the excess money. Here's where the problem comes in, social security, medicare, federal and state withholding was taken from this money. The social security and medicare was able to be recaptured by the payroll office but not the federal and state withholding. I paid the money back in 2015 but the federal and state withholding was taken in 2014. How do I recapture these taxes because the money I paid back was not subtracted from my 2015 YTD salary which would have made a difference in my AGI for 2015 which then in turn would have then taken care of this tax situation. My payroll says they're not able to subtract that paid back money from my 2015 YTD salary. Payroll office says see a tax accountant. Does anyone have an answer to this tax situation?