Thanks Terry. Yes, the repayment was all for 2018 SS income. The re-calculated tax for 2018 was lower than the amount of savings a deduction in 2019 would yield. It states in the instructions the method that results in less tax may be used. So, deduction for current year, $15957.00 vs a credit for prior year. The deduction would result in less tax. Does that seem correct to you?