You are correct. He was a known Public Employee with a very large pension and wife has small SS. He and wife each get about 8k a year SS and he repaid 16k+

I'm not looking to Net. I want to deduct the repayment, Box 4 on A. Someone on this chat said only deduct the taxable amount, ie. 85%. I also feel like I would need to report Box 3, this years amount received on page 1. Can't find these answers in the pub.