The issue becomes can you prove that they received the check in 2021?
- If yes, then subtract the amount from your 2021 return as other income and describe it as repayment of SSA.
- If no, they you will have to do a claim of right for 2022, if you repaid over $3,000. If you itemize deductions, you can claim $3,000 or more there. If not itemizing, you will want to take a credit against your tax liability. Here are your options and how to do it, see What is a Claim of Right Repayment. See also example on page 36 of Pub 525. You will want to determine which is better for you, the credit or the deduction. If the credit is best, you will need to download the desktop version and move your .data file so you can pick right up where you left off.
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