Helping a senior with their return and noticed this tax levy or garnishment line on their SSA 1099. This has not been on their form since I have been helping them since 2021 tax return. I learned that they owe on an SBA loan guessing that is what it is for. I understand that it is not deductible as you explained. However, is this supposed to be entered anywhere on TurboTax desktop entry for SSA 1099, or just omit it? Most forms have a box to check for uncommon box, and I do not see one for this form.