What Is Form SSA-1099 and How Does It Affect Your Taxes?

The Social Security Administration (SSA) issues Form SSA-1099, the Social Security Benefit Statement, to individuals who have received benefits. This document is mailed each January and details the total benefits paid during the previous year. Its purpose is to provide the necessary information for recipients to complete their federal income tax returns and determine if any portion of their benefits is subject to taxation. The form is sent to retirees, survivors, and individuals receiving disability benefits. If Social Security is an individual’s only source of income, their benefits are not typically taxable, and they may not need to file a tax return.

Understanding the Information on Your Form SSA-1099

Form SSA-1099 contains several boxes that provide a summary of the benefits you received for tax purposes. Box 3, labeled “Benefits Paid,” shows the total gross amount of Social Security benefits paid to you throughout the year, before any deductions.

Box 4, “Benefits Repaid,” lists any benefits that you paid back to the SSA during that same year, which could occur if there was an overpayment. The most significant number for tax calculations is in Box 5, “Net Benefits.” This amount is calculated by subtracting the figure in Box 4 from the total in Box 3, representing the net benefits you actually received for the year.

Finally, Box 6, “Federal Income Tax Withheld,” shows any amount of federal income tax that was withheld from your benefit payments. This withholding is not automatic; it only occurs if you voluntarily requested it by completing Form W-4V, Voluntary Withholding Request.

Determining if Your Benefits are Taxable

Whether your Social Security benefits are taxable depends on your “provisional income,” sometimes referred to as combined income. To calculate this, you must add your modified adjusted gross income (MAGI), any nontaxable interest earned, and one-half of your Social Security benefits as shown in Box 5 of your SSA-1099. Your MAGI includes wages, self-employment income, interest, dividends, and other taxable income.

The Internal Revenue Service (IRS) sets specific income thresholds based on your filing status to determine the taxable portion of your benefits. For individuals filing as single, head of household, or qualifying widow(er), if your provisional income is between $25,000 and $34,000, you may have to pay tax on up to 50% of your benefits. If your provisional income is more than $34,000, up to 85% of your benefits may be taxable.

For those who are married and filing jointly, if your combined provisional income is between $32,000 and $44,000, you may need to pay tax on up to 50% of your benefits. If your provisional income as a couple exceeds $44,000, up to 85% of your benefits could be taxable. For example, if a single individual has an AGI of $22,000, no tax-exempt interest, and received $12,000 in Social Security benefits, their provisional income would be $28,000 ($22,000 + $6,000), potentially making up to 50% of their benefits taxable.

How to Report Your Benefits on Your Tax Return

Once you have determined the taxable portion of your Social Security benefits, you must report these amounts on your federal tax return. You will use Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors.

First, locate the total net benefits paid to you from Box 5 of your Form SSA-1099. This total amount should be entered on Line 6a of your Form 1040 or 1040-SR. Next, you will report the taxable portion of your benefits, which you calculated based on your provisional income, on Line 6b. If you had any federal income tax withheld from your benefits, as shown in Box 6, this amount is reported on Line 25b of your Form 1040 or 1040-SR.

Obtaining a Replacement or Corrected Form

If you lose your Form SSA-1099 or did not receive it by the end of January, you can obtain a replacement. The most efficient method is to use the online “my Social Security” account portal on the SSA’s website. After logging in, you can view, print, or save a copy of your SSA-1099 for the most recent tax year, which becomes available starting February 1.

Alternatively, you can call the SSA’s automated service and say “1099” when prompted to request a replacement form be mailed to you. Visiting a local Social Security office is another option, though it may involve longer wait times.

If you believe the information on your SSA-1099 is incorrect, you should not file your taxes with the erroneous form. Instead, you must contact the Social Security Administration directly to report the discrepancy. The SSA will review your payment history and, if an error is confirmed, issue a corrected form, known as Form SSA-1099-C. You should wait until you receive the corrected form before filing your tax return to ensure the information reported to the IRS is accurate.