New customer, a form social security administration worker retired in 2002 at age 57 & gets a code 7-nondisability office of personnel management 1099-R form. This 2017 form shows :
$ 47,424 box #1 gross paid
$ 45,356 box #2 taxable
$ 7,847 box #5 employee contributions or insurance premiums
$ 62,014 box #9B total employee contributions

She and her husband were both age 57 when she began receiving her pension.

My question is whether the recovery of her cost in this pension is already baked into the box #2 ( taxable) amount or should she be recovering this cost on her 1040 using one of the recovery methods ?