The SSA-1099 reports your annual Social Security benefits to the IRS

The SSA-1099 is a tax form that Social Security sends you each January. It shows how much you received in benefits during the previous year. The Social Security Administration (SSA) sends this form to both you and the Internal Revenue Service (IRS), so the IRS knows you have taxable income to report.

You will receive an SSA-1099 if you got any Social Security retirement, survivor, or disability benefits during the year. The form lists your total benefits for that calendar year. You use this number when you file your federal income tax return, even if you do not owe taxes.

Not all Social Security income is taxable. Whether you owe federal income tax on your benefits depends on your combined income — which includes your benefits, wages, interest, dividends, and other income sources. The IRS has specific thresholds that determine if any of your benefits are taxable.

Key Takeaways

  • The SSA-1099 arrives in January and shows your total Social Security benefits from the previous year.
  • Social Security sends the form to you and the IRS automatically; you do not request it.
  • You must report the amount on your federal tax return, but not all of it may be taxable depending on your other income.
  • If you did not receive a form by mid-February, you can request a replacement from Social Security.
  • The form covers only Social Security benefits, not Supplemental Security Income (SSI), which is reported on a different form.

When you receive the SSA-1099 and what it contains

Social Security mails the SSA-1099 to your address on file in early January each year. The form shows the tax year it covers (for example, the form mailed in January 2024 covers benefits you received in 2023). The main box on the form displays your total benefits for that year.

The form also breaks down your benefits into categories: retirement benefits, survivor benefits, or disability benefits. If you received more than one type during the year, each appears separately. The form includes your Social Security number and the SSA's identification number so the IRS can match it to your tax return.

You should keep the SSA-1099 with your tax records. If you file a federal return, you will need the amount shown on Box 5 of the form. Some states also use this information for state income tax purposes.

How to report SSA-1099 income on your tax return

When you file your federal income tax return, you report your Social Security benefits on Form 1040 (the main federal tax form). The IRS worksheet that comes with the form helps you calculate whether any of your benefits are taxable. You do not simply report the full SSA-1099 amount as income — instead, you use a formula based on your combined income.

Combined income includes your adjusted gross income plus tax-exempt interest plus half of your Social Security benefits. If your combined income falls below the IRS threshold for your filing status, none of your benefits are taxable. If it exceeds the threshold, up to 85 percent of your benefits may be taxable.

The IRS thresholds vary by filing status. For example, in 2023, the threshold for a single filer was $25,000; for married filing jointly, it was $32,000. These amounts change each year. If you have questions about how much of your benefits are taxable, the IRS website has worksheets and examples, or you can consult a tax preparer.

What to do if you do not receive your SSA-1099

If you do not receive your SSA-1099 by mid-February, contact Social Security directly. You can call 1-800-772-1213 (TTY 1-800-325-0778) or visit your local Social Security office. Have your Social Security number ready when you call.

Social Security can reissue the form by mail or, in some cases, provide the information over the phone so you can file your return on time. If you need the form urgently, ask if they can email or fax it to you. Do not file your tax return without reporting your Social Security benefits, even if you have not received the SSA-1099 — the IRS already has a copy.

SSA-1099 versus other Social Security tax forms

The SSA-1099 is used only for Social Security retirement, survivor, and disability benefits. If you receive Supplemental Security Income (SSI), you will not receive an SSA-1099 because SSI is not taxable income. Instead, you receive a notice showing your SSI payments, but it is not a tax form.

If you receive both Social Security benefits and SSI, you will get an SSA-1099 for the Social Security portion only. The two programs are separate, and only Social Security benefits appear on the SSA-1099. Some people also receive benefits from railroad retirement or other federal programs; those have their own tax forms and do not appear on the SSA-1099.

Correcting errors on your SSA-1099

If the amount on your SSA-1099 is wrong, or if your name or Social Security number is incorrect, contact Social Security immediately. Call 1-800-772-1213 or visit your local office. Explain the error and provide any documentation you have (for example, payment records or correspondence from Social Security).

Social Security will investigate and issue a corrected form if needed. A corrected SSA-1099 is labeled as such and shows the correct information. If you have already filed your tax return with the wrong amount, you can file an amended return (Form 1040-X) once you receive the corrected form. Keep records of all correspondence with Social Security about the error.

Frequently Asked Questions

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

Not necessarily. If your only income is Social Security and it falls below the filing threshold, you do not have to file. However, if you have other income (wages, interest, dividends), you may need to file even if your Social Security benefits alone would not require it. Use the IRS filing threshold worksheet to determine if you must file.

What if I moved and did not receive my SSA-1099?

Contact Social Security with your new address. They can reissue the form to your current location. If you moved recently and the form was mailed to your old address, the post office may forward it, but do not rely on that. Call 1-800-772-1213 to update your address and request a replacement form.

Can I file my tax return without the SSA-1099?

You can file, but you need the correct benefit amount. If you have not received the form, call Social Security for the amount. The IRS already has a copy of your SSA-1099, so filing without reporting your benefits will likely trigger a notice from the IRS asking you to explain the discrepancy.

Is all of my Social Security income taxable?

Not necessarily. The amount that is taxable depends on your combined income (benefits plus other income). If your combined income is below the IRS threshold for your filing status, none of your benefits are taxable. If it exceeds the threshold, up to 85 percent may be taxable. Use the IRS worksheet with your tax form to calculate the exact amount.

What happens if Social Security sends the IRS the wrong amount on my SSA-1099?

If you discover an error after filing your return, contact Social Security to request a corrected form. Once you receive it, file an amended tax return (Form 1040-X) with the IRS showing the correct amount. Keep copies of the corrected SSA-1099 and your correspondence with Social Security for your records.