Social Security lump sum, workers comp, and premium tax credit

My husband was approved for social security disability this year after applying in 2017 and received a lump sum check for back payment. We received our 1099 tax form and the net benefits listed on the form in box 5 equaled around $60k, but we only received $23k of that this year in a lump sum payment. The form also listed lump sum payments from 2017 and 2018, but we did not receive those payments in 2019, we received them in 2017 and 2018 as workers comp payments. There is a workers comp offset of $32,000 listed on the tax form for the years of 2017 and 2018, which accounts for the lump sum payments. Since box 5 on the form says that net benefits received in 2019 was around $60k (even though we only actually received about $23k of that this year) our income increased by $60k and made it so we are ineligible for the premium tax credit and have to repay what we used during 2019. Which is $10,000! I don't think we should have to repay that amount since we didn't actually recieve all of that $60k in 2019. If we only included the $23k that we received in 2019 as a lump sum, we would be under the 400% threshold and not have to repay the premium tax credit. How do I fill out my taxes to represent the money we actually received in 2019?