What Is the IRS Form for Social Security Income?

When you receive Social Security benefits, understanding your potential tax obligations is a necessary part of managing your finances. The federal government provides a specific informational form that details the total amount of benefits you received in a given year. This document is the starting point for determining whether any portion of your Social security income must be reported to the Internal Revenue Service (IRS) and included as taxable income on your annual tax return.

The Social Security Benefit Statement

The key document for your tax purposes is Form SSA-1099, the Social Security Benefit Statement. This form is not issued by the IRS, but rather by the Social Security Administration (SSA). The SSA is responsible for sending this form to anyone who has received Social Security benefits, and it should arrive in the mail by January 31 each year. It details the total benefits paid to you over the previous year, which is information you will need for your tax return. If you receive benefits but do not get your form by early February, it is your responsibility to obtain a copy.

Understanding the Information on the Form

Form SSA-1099 contains several boxes that summarize your benefit information for the year. The most significant figure for most taxpayers is in Box 5, which shows your net benefits for the year. This amount is calculated by taking the total benefits paid, found in Box 3, and subtracting any repayments you made to the SSA during the year, which are detailed in Box 4. Repayments might occur if you received an overpayment in a prior year and had to pay it back.

Another important field is Box 6, which shows the amount of federal income tax you chose to have voluntarily withheld from your benefits. If you opted to have taxes taken out throughout the year, this box confirms the total amount that has already been paid toward your potential tax liability.

Determining if Your Social Security Benefits Are Taxable

Whether your Social Security benefits are taxable depends on your “combined income,” also referred to as provisional income. To calculate this, you must add your adjusted gross income (AGI) from your tax return, any nontaxable interest you received, and one-half of your Social Security benefits from Box 5 of your SSA-1099. The total of these three amounts determines what percentage of your benefits are subject to federal income tax.

The IRS sets specific income thresholds based on your filing status. For an individual filer, if your combined income is between $25,000 and $34,000, you may have to pay income tax on up to 50% of your benefits. If your combined income is more than $34,000, up to 85% of your benefits may be taxable. For those married and filing jointly, the 50% threshold applies to a combined income between $32,000 and $44,000, while the 85% threshold applies to income above $44,000.

If your income falls below these base amounts, your Social Security benefits are not taxable. Supplemental Security Income (SSI) payments are not considered taxable and are not reported on the SSA-1099.

How to Report Social Security Income on Your Tax Return

Once you have determined the taxable portion of your benefits, you must report these amounts on your federal income tax return. You will use either Form 1040 or Form 1040-SR. Specifically, you will enter the total net benefits from Box 5 of your Form SSA-1099 on line 5a of Form 1040 or 1040-SR. Then, you will enter the taxable portion, which you calculated based on your combined income, on line 5b.

If you had any federal income tax voluntarily withheld from your benefits, as shown in Box 6 of your SSA-1099, you will report this amount on line 25d of your Form 1040 or 1040-SR. This ensures you receive credit for the taxes you have already paid.

How to Get a Replacement Form

If you do not receive your Form SSA-1099 by the end of January or have misplaced it, obtaining a replacement is straightforward. The quickest method is to use the Social Security Administration’s website. You can log in to or create a personal “my Social Security” account to view and print a replacement SSA-1099 instantly.

For those who prefer not to use the online portal, you can also request a replacement by calling the SSA directly. Their toll-free number can be used to have a new form mailed to you. Visiting a local Social Security office is another option, but the SSA no longer provides instant benefit verification letters in their physical offices, so you will still likely need to wait for a form to be mailed.