CORRECTION TO MY PREVIOUS REPLY
The second paragraph of my previous reply applies only if the negative amount in SSA-1099 box 5 is greater than $3,000. I was focusing on the $9,000 figure, and forgot that the box 5 amount depends on your total benefits for the year (in box 3) and might not be more than $3,000 if your total benefits do not exceed the amount you repaid by more than $3,000. If it's $3,000 or less, under the tax reform law that was passed in 2017, you get no tax adjustment for the negative amount. That might seem unfair, but that's the law. However, in that situation you are not paying any tax on your 2020 Social Security benefits, so you still get some compensation for the repayment.
