Hi Wendy, if the repayment is in connection with a tax free disability annuity (I had payed the premiums for the LTD policy, making the benefit tax free), am I still able to deduct the prior year portions for which the "repayment" to the insurance carrier pertained to? As a tax free payment in years 2019 through 2021 I had not reported any income from this annuity, but was still required to fork over the SSI lump sum, which now appears to be taxable. Any clarification or confirmation would be much appreciated. Ray
