as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
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us taxes and refunding/returning payment
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get the worker put it in writing, and deduct it in december under constructive receipt rules. the fact that you're getting the actual cash in january isn't significant as long as you've secured the payment. verify this with a tax adviser, but that's what i would do.
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