Q. Am I allowed to file for the years that I was unaware of this, going back to 2009?
A. No.
There is a three year limit for filing an amended return, to claim a refund.
Furthermore, the pay back amount is per year, so the $3000 limit applies.
The tax deduction, or credit, only applies if you paid income tax on those SS payments, in the past. And then, only on the amount that was taxed.
This is an old thread. The itemized deduction, subject to the 2% AGI limit, for repayments under $3000 is no longer allowed.
