Clarification regarding wage repayments greater than $3,000 -- 11-MAR-2019

If you viewed or downloaded the 2018 Publication 525 before March 8, 2019, please note the following clarification for the Repayments section on page 34:

For wage repayments greater than $3,000, the employee may take a deduction or credit on his or her return for the year of repayment.