When entering a ssa-1099 form box 3 - $15180( on bottom ) there is a statement $6,900 paid in 2016 for 2015. Do I subtract the 6,900 from the $15180 or enter the $15180

When reporting your Social Security benefits as shown on Form SSA-1099 you only enter the amount in box 5 of the form on your tax return.  If you received a lump sum amount for a prior year on the 2016 SSA-1099, the program will ask about lump sum payments after entering your benefit amount.

To enter Social Security benefits reported on form SSA-1099

• Click on Federal Taxes (Personal using Home and Business)
• Click on Wages and Income (Personal Income using Home and Business)
• Click on I'll choose what I work on (if shown)
• Scroll down to Retirement Plans and Social Security
• On Social Security (SSA-1099, RRB-1099), click the start or update button

Or enter social security benefits in the Search box located in the upper right of the program screen.  Click on Jump to social security benefits