phillip and Justine both received taxable social security benefits in 2019 the amount shown in box 5 of phillips form ssa-1099 was $25,078 Justines continues to work and was required to repay benefits for 2 prior years in 2019 the amount shown in justines box 5 of form ssa-1099 was -$12,693 what can justine do on thier joint fled tax return to deduct the payment A justine may use the lump sum election to recalculate the taxable amount from prior years B justine may refigure the taxable amount of her benefits and the tax as a result of the changes for the prior years she can use the difference in the recomputed tax amounts for credit on 2019 return C phillpi and justine do not have negative benefit amount when a couple files mfj the box 5 amounts are combined they are not eligible to claim the repayment on thier tax return D Phillip and Justine will claim an itemized deduction on schedule a for negative amount