Joint return. Husband and wife both get taxable social security. 85% of total is taxed every year. Husband repays more social security in 2022 for old years than he receives, negative Box 5 (More than combined TP and Spouse received). Not interested in Credit. Repaid is $16,000. I am going to deduct box 4, repaid amount of SSA-1099 on Schedule A. Or do I deduct 85% on Line 16 of Schedule A? Do I need to report Box 3 (current year benefits) of SSA-1099 as his SS received for the year on page 1? 

Thank you