How to tackle 2024 & 2025 tax when receiving a SSDI lump-sum payment covering both 2024 and 2025 tax years?

My friend repaid his insurance company for receiving SSDI benefits from Jan. 2024 till Feb. 2025. Specifically, he received the LTD (Long Term Disability) benefits from a private insurance company which included two parts, one from his insurance company and one from SSDI benefits fronted. However, since he didn't receive SSDI payment until in March 2025 ---- it is a lump-sum payment covering from Jan. 2024 till Feb. 2025, his insurance company paid the SSDI part first and then when he received SSDI payment, he would need to pay back his insurance company (he already repaid it in June 2025). My friend has received his W-2 for 2024 tax year from his insurance company due to LTD benefits income which covered insurance company should pay and SSDI benefits fronted as well. How should he tackle his 2024 & 2025 tax return?

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