Are you saying that in 2022 the amount of your OPM pension benefit for 2022 was reduced by the amount of the overpayment? If so, I would expect that your 2022 CSA-1099-R would show only the reduced amount you actually received and you would not be paying taxes twice on the same money. Do you already have your 2022 CSA-1099-R that shows a higher taxable amount than you actually received?
