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If you are preparing a joint return for your parents you enter ALL of their income, from whatever sources it came from.
Can you explain more? How did she overpay ss? Why does she get a refund? If they file a return (and Joint is the best way) enter everything for both of them. Both their SSA-1099 from Social Security and any 1099 forms they get like 1099R and 1099Int etc.
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