How do I handle the "back payment" I received from social security last year

[cgillam892]

WEP penalty

[DoninGA]

It will be included in box 5 of the SSA-1099.  After completing the form, the following screens will as if you received a lump sum amount, answer Yes and continue.

[DoninGA]

To enter Social Security benefits reported on form SSA-1099

Click on Federal Taxes (Personal using Home and Business)
Click on Wages and Income (Personal Income using Home and Business)
Click on I'll choose what I work on (if shown)
Scroll down to Retirement Plans and Social Security
On Social Security (SSA-1099, RRB-1099), click the start or update button