Form SSA 1099 has a repayment in box 4 and negative amount in box 5 How is this reported

Enter the amounts as they appear on your SSA-1099. 

A net negative amount entered in Box 5 indicates you paid back social security that you received in a prior year. This could mean you are eligible to receive a deduction or credit this year.

Enter the amount in box 5 of your SSA-1099 as a miscellaneous deduction on Schedule A by following these steps:

1. Click on Federal Taxes > Deductions & Credits  [In TT Self-Employed:  Personal > Deductions & Credits > I'll choose what I work on].
2. Scroll down to the Other Deductions and Credits section and click on the Start/Revisit box next to Other Other Deductible Expenses.  [See Screenshot #1, below.)
3. On the Less Common Expenses screen--  [Screenshot #2]
   
1. If the repayment was $3,000 or less:

• Click the Yes box.
  
• Enter the amount on the Enter More Expenses screen.  [Screenshot #3]

• Click the No box. 
  
• On the Any Other Deductions screen, click the Yes box. [Screenshot #4]
• On Report Other Deductions, enter the amount in the box Claim of Right Repayment (Only If Over $3,000).   [Screenshot #5]
• Click Continue.