2022 Social Security disability overpayments will be repaid in 2023. All of the Social Security benefits repaid in 2023 will be subtracted from gross benefits before the net amount is reported on Form SSA-1099 or Form RRB-1099.
It does not matter whether the repayment was for a benefit received in 2022 or in an earlier year.
See SSA-1099 Social Security Benefit Statement box 4 for repayments.
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