You don't have to do anything except enter your SSA-1099 in TurboTax. You get the deduction for the repayment automatically because the repayment is already subtracted from the amount that you enter on your 2025 tax return, which is the amount in box 5. You pay tax on only $8,512 instead of $24,768.
All the complicated calculations in Pub. 915 are needed only if the repayment is more than your 2025 benefits, so you end up with a negative number in box 5.
