dmertz
Level 15

Retirement tax questions

Yes, indicate that you made a repayment in 2022.  From the IRS instructions for lines 14 and 25 of Form 8915-F:

 

A repayment is made in this year if it is made before you filed your return for this year, and not later than the due date (including extensions).

 

I this context, "this year" means 2022.

 

If your taxable income before reporting the repayment is already zero, indicating the repayment won't reduce your taxable income below zero.  Review Form 8915-F and lines 4a and 5b of Form 1040 with and without the repayment.