Tania a single taxpayer had to repay social security benefits that she received and included in her income in a prior year. In 2022 she repaid more than she received in benefits in early 2023 she received the following form SSA-1099 reporting information about the amount of benefits paid as well as the amount of benefits repaid during the year. Assuming general rules and circumstances choose the statement that describes how Tania may report this repayment on her 2022 return

1- she may deduct the excess repayment amount shown in box 5 on schedule A, other itemized deductions as a repayment of amounts under a claim of right or she may use the amount to figure a refundable credit

2- she may use the repayment amount shown in box 4 to figure a refundable tax credit

3- she may deduct the repayment amount shown in box 4 in the section for other itemized deductions on schedule A including that this is a deduction for repayment of amounts under a claim of right

4- she will not be able to deduct the repayment on her tax return

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