Are you sure the SSA-1099 does not show the repayment? Box 3 should show the full amount that you originally received. Box 4 should be the amount that you repaid. Box 5 should be the net amount (box 3 minus box 4).
If the SSA-1099 does not show the repayment, you have to contact the Social Security Administration and get a corrected SSA-1099. If you just subtract the repayment on your tax return, the IRS will say you omitted income because the amount you report is less than what the SSA-1099 shows.
Social Security: 800-772-1213, 8:00 a.m. – 7:00 p.m. local time, Monday through Friday
