What is the IRC 1341 repayment credit in layman's terms?

[magicman909]

I believe it is reported on line 13D, not 12D.

Thanks,

Steve

[user17709413669]

I need help on the desktop version here is my example. I am paying back Social Security Disability (this is from 2018) I received the 1099 which shows the total amount as a negative. I want to claim the right for repayment in the forms section. I entered in the total amount of payment (3,001) is this correct? Or am I to enter in the tax paid? If so, how do I calculate the tax from that specific tax year? Do I also enter in the 1099 negative number when i am entering in ths right to repayment section? 

[Mike9241]

IRC code section 1341 governs 

If repayment is in an ensuing year, and the repayment was more than $3,000, you
can take it as a deduction on Schedule A line 16, denoted as IRC 1341 repayment, or
recompute the taxes in the year you received the payment by excluding the payment.
The decrease in taxes is taken as a credit on Schedule 3 line 13b

[GreenApple123]

Really like your answer about IRC 1341 Claim of RIght.

I read pub 525 and California 540 CA instructions, it appears to be if you claim a credit on the federal return, you need to do a deduction on state and if you claim a credit on federal return, you can claim a credit. Do I have the misunderstanding?  What I would like to do is to take a credit on the federal return and also take a state credit on the CA state return using L78 of form 540. Is this possible? Thanks for your help!