I repaid social security disability benefits that I received in 2022 that I repaid in 2023. How do I show this repayment to reduce my 2022 tax debt?

[patti-518]

I was overpaid social security disability benefits in 2022 that I paid tax on but my 2023 SSA-1099 shows that I repaid those benefits. How do I show the repayment on my 2023 tax return to reduce my 2022 tax debt?

[MayaD]

How much did you pay back?

A Claim of Right Repayment is a deduction you can take in the current tax year if you’re required to pay back income in excess of $3,000 from a previous tax year. 

There are a couple of ways you can get a tax break by reporting the repayment on your current year tax return: Check: What is a claim of right repayment? 

If the repayment is for benefits received in a prior year and the amount is less than $3000, you no longer can deduct these as an itemized deduction. 

Under the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017, the deduction has been suspended.