When you have to tell Social Security about work and earnings
If you receive Social Security benefits, you must report earnings to Social Security in the year you earn them — not when you file your tax return. The requirement applies whether you work as an employee, are self-employed, or receive income from a business or rental property. Social Security uses this information to calculate how much of your benefit you keep, because the program reduces payments for people under full retirement age who earn above a certain amount each year.
The reporting important date is not April 15. You must report by April 15 of the year after you earned the money. For example, if you worked and earned $20,000 in 2024, you report that amount by April 15, 2025. Social Security does not accept reports before the year ends, so you cannot report 2024 earnings in December 2024.
You report earnings on Form SSA-777, the "Statement of Earnings" form, which you can submit online through your Social Security account, by mail, or by phone. You do not need to file this form if you have no earnings to report, and you do not need to file it if you have reached your full retirement age — Social Security stops counting your earnings once you reach that milestone.
Key Takeaways
- You must report all work earnings to Social Security by April 15 of the following year, even if you do not owe taxes on that income.
- Social Security reduces your monthly benefit by $1 for every $2 you earn above the annual earnings limit if you are under full retirement age, so reporting accurately protects your payments.
- The earnings limit changes each year — in 2024 it was $23,400 for people under full retirement age, but you should check the current year's limit on Social Security's website.
- Once you reach your full retirement age, you no longer report earnings and Social Security no longer reduces your benefit, no matter how much you earn.
- You report using Form SSA-777, which you can file online, by mail, or by phone — the method does not change what you must report.
How much you can earn before Social Security reduces your benefit
Social Security sets an annual earnings limit. If you earn more than that limit in a calendar year and you are under full retirement age, Social Security reduces your benefit. The limit changes each year because it is tied to the national average wage index. In 2024, the limit was $23,400 for people under full retirement age for the entire year. In the year you reach full retirement age, the limit is higher and applies only to earnings before the month you reach that age.
The reduction works like this: for every $2 you earn above the limit, Social Security withholds $1 from your monthly benefit. If you earn $25,400 in 2024 and the limit is $23,400, you are $2,000 over. Social Security withholds $1,000 from your annual benefits — roughly $83 per month. This is not a penalty or a tax; it is a temporary reduction. Once you reach full retirement age, Social Security recalculates your benefit upward to account for the months they withheld payments.
You should check the current year's earnings limit on the Social Security Administration website before you start work, because the limit changes annually. The limit applies to wages, self-employment income, and income from a business you own. It does not explore to investment income, pensions, annuities, or rental income from real estate you do not actively manage.
What counts as earnings you must report
Earnings mean money you receive for work you perform. This includes wages from a job, net income from self-employment, and income from a business or partnership you own. If you are self-employed, you report your net profit — the amount after you subtract business expenses — not your gross revenue. If you own a business with a partner, you report only your share of the net profit.
Earnings do not include Social Security benefits themselves, pensions, annuities, investment income, interest, dividends, capital gains, rental income from real estate (unless you are in the real estate business), or income from royalties. They also do not include money you receive as a gift, an inheritance, or a loan. If you are unsure whether a particular income counts, you can call Social Security at 1-800-772-1213 and describe the income to a representative.
If you work for someone else, your employer reports your wages to Social Security through the normal tax reporting process, so Social Security already has that information. You still must file Form SSA-777 to confirm the amount and to report any self-employment income or business income that your employer does not report.
How to report your earnings to Social Security
You have three ways to report: online through your Social Security account, by mail, or by phone. The online method is fastest. You can create a Social Security account at ssa.gov if you do not have one already. Once you are logged in, you can access "Benefit Verification" or "Earnings Report" depending on your account version, and enter your earnings for the year.
If you prefer to report by mail, you can print Form SSA-777 from the Social Security website, fill it out by hand, and mail it to the address shown on the form. The form asks for your name, Social Security number, the year you are reporting for, and your total earnings for that year. If you are self-employed, you also report your net profit.
To report by phone, call Social Security at 1-800-772-1213. A representative will ask you the same questions that appear on Form SSA-777 and will record your report in your file. The phone line is open Monday through Friday, 7 a.m. to 7 p.m. your local time. Wait times are often shorter early in the morning or late in the afternoon.
What happens if you do not report or report incorrectly
If you do not report earnings by April 15, Social Security may not reduce your benefit correctly, which means you could receive more money than you are may have access to to. Social Security will eventually discover the unreported earnings through tax records or other sources, and when they do, they will ask you to repay the overpayment. This can happen months or even years after you earned the money, and the repayment can be substantial.
If you report earnings incorrectly — for example, you understate your income — Social Security may adjust your benefit after they receive your tax return or W-2 forms. They will send you a notice explaining the adjustment and may ask you to repay any overpayment. If the error was unintentional, Social Security may waive part or all of the repayment, but you must request a waiver in writing and explain why you believe the overpayment should be forgiven.
Intentionally failing to report earnings or deliberately providing false information is fraud. Social Security can refer cases to law enforcement, and you could face criminal charges. The best approach is to report honestly and on time, even if you are unsure whether a particular income counts — if you have questions, call Social Security before April 15 to ask.
Reporting requirements change when you reach full retirement age
Once you reach your full retirement age, you no longer report earnings to Social Security, and Social Security no longer reduces your benefit based on how much you earn. Your full retirement age depends on the year you were born. For people born in 1960 or later, full retirement age is 67. For people born between 1943 and 1954, it is 66. If you were born between 1955 and 1959, your full retirement age is between 66 and 67.
In the year you reach full retirement age, there is a special rule: Social Security only counts earnings you received before the month you reached that age. If you reach full retirement age in June 2025, you report earnings from January through May 2025, but earnings from June onward do not count. After the month you reach full retirement age, you do not report earnings at all.
This is one of the most important milestones in your Social Security life, because it removes the earnings limit entirely. If you are close to full retirement age and considering work, understanding this rule can help you plan. You can work as much as you want once you reach full retirement age without any reduction to your benefit.
Frequently Asked Questions
Do I report Social Security earnings on my tax return?
No. You report earnings to Social Security on Form SSA-777 by April 15 of the following year. You report income to the IRS on your tax return by April 15 as well, but these are separate reports to separate agencies. Both use the same earnings information, but you file different forms with each one.
What if I earn money in December but do not receive it until January?
You report earnings in the year you earn them, not the year you receive payment. If you worked in December 2024 but your employer paid you in January 2025, you report that earnings amount on your 2024 earnings report, due by April 15, 2025. The payment date does not matter — only when you performed the work.
Do I have to report earnings if I am already over the earnings limit?
Yes. You must report all earnings by April 15 regardless of how much you earn. Social Security uses your report to calculate the correct benefit reduction. If you do not report, Social Security will find the earnings through tax records and may ask you to repay an overpayment later.
Can I report earnings before the year ends?
No. Social Security does not accept earnings reports for a year until that year is complete. You can report 2024 earnings starting January 1, 2025, and you must report by April 15, 2025. Reporting early does not change the important date or the process.
What if I think I reported the wrong amount?
Contact Social Security as soon as you realize the error. You can call 1-800-772-1213 or log into your Social Security account online to correct the report. The sooner you correct it, the sooner Social Security can adjust your benefit if needed and the easier it is to resolve any overpayment.