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In SSA-1099 form. do I subtract "*Includes" lump sums paid in 2 different past years, from the total in box 5?

 
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In SSA-1099 form. do I subtract "*Includes" lump sums paid in 2 different past years, from the total in box 5?

No.  Enter the SSA-1099 as received.  After you enter the SSA-1099 there are follow up screens where you will be asked if you received a lump sum payment.  Answer Yes and follow the interview screens to report the lump sum.

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