Can I offset SSA benefits received in 2016 with a repayment of excess benefits made in 2017?

[christineegoss]

My wife received  $19,500 in Social Security benefits in 2016.  Based on her earned income she received $6300 too much in SSA benefits for 2016.  We paid back the $6300 in February 2017.  Can I offset the $19,500 benefits received in 2016 with the $6300 paid in 2017 on my 2016 income tax return?

[IreneS · Accepted solution]

Unfortunately, no.  The repayment will be shown in box 4 of the SSA-1099 you receive for 2019.

For your 2018 return, enter the amounts shown on the 2018 SSA-1099.

[Edited | 4/13/2020 |  12:10 pm PDT]