I have a client that has not filed their 2017 tax return. She received a letter from the IRS of the deficiency along with the income and withholdings reported as required. She received Social Security Benefits. She was required to repay some of the benefits. On her SSA 1099 box 2 and 5 are the only boxes filled out with the same amount of $28,868.00. All the other boxes are empty. However, at the bottom of the form it states *$11,528.00 paid in 2017 for 2016. But that amount is not in box 4. When I prepare the return as presented it taxes the amount in Box 5. The letter from the IRS has deducted the $11,528.00. So should I prepare the return without the 11,528.00 in box 4 and let the IRS make the adjustments when received or should I put that amount in box 4 even though it is not on the current form I have?