For Use in Preparing ... Returns. A. Write in the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Include the full amount of any lump-sum benefit payments received in 1999, for 1999 and earlier years. ... made during 1999 must be subtracted from the gross benefits you received in 1999. it does not matter whether the repayment was for a benefit you received in 1999 or in an earlier year.
|Title||:||Social Security and Equivalent Railroad Retirement Benefits|