Timing of taxation of paid-back Social Security Benefits

[DENNYCARR]

If SS benefits are paid to taxpayer in year 1, then paid back to SSA early in year 2, does the IRS allow omitting the benefits on the year 1 tax return?  Taxpayer filed Form SSA-521 in December but the new year looms and he hasn't heard back on where to mail back the benefits.  Taxpayer won't use a computer.  

[sjrcpa · Accepted solution]

" does the IRS allow omitting the benefits on the year 1 tax return?"

No. They'll show up as a repayment in the year repaid and reduce the SS benefits on the 1099.

[Just-Lisa-Now-]

I think its Pub 915 that explains repayments of social security.

[Skylane]

Agree with @sjrcpa . Wait for and follow the SSB-1099