Understanding Form 1099-SSA: Your Social Security and SSI Income Report

What Form 1099-SSA reports

Form 1099-SSA is a tax document the Social Security Administration sends you each January to report the benefits you received during the previous year. It shows the total amount of Social Security retirement, survivor, or disability benefits (SSDI), or Supplemental Security Income (SSI), that SSA paid to you. The form goes to you and to the Internal Revenue Service so your reported income matches what you tell the IRS on your tax return.

You will receive a Form 1099-SSA if you received any Social Security or SSI payments during the year, even if you did not work. The form arrives by mail in January, though the exact date varies by region. If you have set up a my Social Security account at ssa.gov, you can view your 1099-SSA online before the paper copy arrives.

The 1099-SSA is different from other 1099 forms because it reports benefits, not wages or self-employment income. However, it still counts as income on your federal tax return in most cases, and some states use it to calculate state income tax as well.

Key Takeaways

• Form 1099-SSA reports the total Social Security or SSI benefits you received in the previous calendar year.
• SSA mails the form to you in January each year if you received any benefits during that year.
• You must report the income shown on Form 1099-SSA on your federal tax return, though some or all of it may not be taxable depending on your other income.
• You can view your 1099-SSA online through your my Social Security account before the paper form arrives in the mail.

Where to find your 1099-SSA

SSA mails Form 1099-SSA to your address on file by January 31 each year. If you moved and did not update your address with Social Security, the form may go to an old address. You can update your mailing address by logging into your my Social Security account, calling Social Security at 1-800-772-1213, or visiting your local Social Security office.

If you do not receive your 1099-SSA by mid-February, you can request a replacement copy online through your my Social Security account or by calling Social Security. When you call, have your Social Security number ready. SSA can mail you a duplicate form or provide the information over the phone so you can file your tax return on time.

You can also view your 1099-SSA information in your my Social Security account starting in mid-January, even before the paper form arrives. This online version shows the same information as the mailed form and can be printed if you need a copy for your records or to give to a tax preparer.

What information appears on the form

Form 1099-SSA has several boxes that report different types of income. Box 3 shows your total Social Security benefits for the year. Box 4 shows the amount of those benefits that were withheld for Medicare premiums (Part B and Part D). Box 5 shows any federal income tax that was withheld from your benefits. Boxes 6 and 7 report any Tier 1 and Tier 2 railroad retirement benefits if you receive those instead of Social Security.

The form also includes your name, Social Security number, and SSA's tax identification number. At the bottom, you will see the tax year the form covers — for example, a form mailed in January 2024 reports benefits received during 2023. Make sure the name and Social Security number match your records. If there is an error, contact Social Security to request a corrected form.

SSI payments appear on a separate section of the form. If you receive both Social Security benefits and SSI, you may receive two separate 1099-SSA forms, or the information may appear on one form with separate boxes for each type of benefit.

How 1099-SSA income affects your taxes

Whether you owe federal income tax on your Social Security or SSI benefits depends on your total income for the year. The IRS uses a formula called "combined income" to determine how much of your benefits are taxable. Combined income includes your adjusted gross income, non-taxable interest, and half of your Social Security benefits.

If your combined income is below a certain threshold, none of your benefits are taxable. Those thresholds are $25,000 for single filers and $32,000 for married couples filing jointly. If your combined income is above the threshold, up to 50 percent or 85 percent of your benefits may be taxable, depending on how far above the threshold you are. The exact calculation is complex, and many people benefit from working with a tax preparer or using tax software to determine their taxable amount.

Some states also tax Social Security benefits, though most do not. Check your state's tax rules or ask a tax preparer whether your state taxes these benefits. If your state does tax them, you may owe state income tax even if you do not owe federal tax.

Correcting errors on your 1099-SSA

If the amount shown on your 1099-SSA does not match what you believe you received, or if your name or Social Security number is wrong, contact Social Security to report the error. Call 1-800-772-1213, use your my Social Security account, or visit a local Social Security office. Have your form in front of you when you call so you can describe the specific error.

Social Security will investigate the discrepancy. Common reasons for mismatches include a payment that was returned, a change in your benefit amount during the year, or a data entry error. Once SSA confirms the error, they will issue a corrected Form 1099-SSA, usually within two to four weeks. The corrected form will be marked "CORRECTED" at the top.

If you have already filed your tax return and later receive a corrected 1099-SSA with a different amount, you may need to file an amended return. The IRS form for this is Form 1040-X. A tax preparer or the IRS can help you determine whether an amended return is necessary.

Keeping records of your 1099-SSA

Keep your 1099-SSA with your tax records for at least three years after you file your return. The IRS can audit tax returns going back three years in most cases, so having the original form helps if questions arise. If you file electronically, you do not need to mail the form to the IRS, but you should keep a copy for your records.

If you use a tax preparer or accountant, give them a copy of your 1099-SSA when you provide your other income documents. They will use it to calculate your taxable benefits and report the correct amount on your return. If you prepare your own return using tax software, the software will ask you to enter the information from your 1099-SSA.

Frequently Asked Questions

Do I have to file a tax return if I only receive Social Security?

Not necessarily. Whether you must file depends on your total income, age, and filing status. For 2023, a single person under 65 with only Social Security income did not have to file unless their benefits exceeded $13,850. However, filing may benefit you if you paid taxes during your working years and are now due a refund. Contact a tax preparer or the IRS for your specific situation.

What if I did not receive a 1099-SSA but I got Social Security payments?

Contact Social Security at 1-800-772-1213 or through your my Social Security account to request a replacement form. If you need the information when ready to file your return, SSA can provide the benefit amount over the phone. You can also check your my Social Security account online, which shows your benefit history and annual totals.

Can I use my 1099-SSA to prove my income for a loan or housing process?

Yes. Many lenders and housing programs accept Form 1099-SSA as proof of income. Bring the form along with your most recent Social Security benefit statement, which you can print from your my Social Security account. Some organizations may also ask for a letter from Social Security confirming your current benefit amount.

What is the difference between a 1099-SSA and a Social Security benefit statement?

A 1099-SSA is a tax document showing what you received in a specific year. A benefit statement (also called a "Social Security Statement") shows your earnings history, estimated future benefits, and current benefit amount. You can view your benefit statement anytime in your my Social Security account. The two documents serve different purposes and both may be useful depending on what you need them for.