if the repayment is in the same year as received, the form should be net and there is nothing special you need do. Check the form against the net amounts received
if repaying in 2020 for a prior year overpayment and the repayments for the year are $3,000 or less, the change in the tax laws denies you any tax benefits.
if more than $3,000 you have an option
you can take as a deduction on schedule A line 16 denote as IRC 1341 repayment
OR
recompute the taxes in the year you received the payment by excluding the payment.
the decrease in taxes is taken as a credit on schedule 3 line 12d denote as IRC 1341
