If you repaid SS benefits in 2024, your repayment will be included in the 2025 SSA-1099 in box 4 of the form you receive from the Social Security Administration,
On your tax return you enter the amount from box 5 of the SSA-1099, which the result of box 3 minus box 4.
To enter Social Security benefits reported on form SSA-1099
Click on Federal Taxes (Personal using Home and Business)
Click on Wages and Income (Personal Income using Home and Business)
Click on I'll choose what I work on (if shown)
Scroll down to Retirement Plans and Social Security
On Social Security (SSA-1099, RRB-1099), click the start or update button
Or enter ssa-1099 in the Search box located in the upper right of the program screen. Click on Jump to ssa-1099