December 26 is not a Social Security deadline, but it marks the start of tax season when you may need certain forms
Social Security does not have a December 26 filing deadline. However, if you receive Social Security benefits, December 26 falls in the window when you should expect tax forms in the mail and when you might need to gather documents for your tax return. The forms Social Security sends — primarily the SSA-1099 — arrive between late December and early January, and you will need them if your benefits are taxable or if you file a tax return.
The reason December 26 matters is timing. If you are planning to file taxes early in January, you need these forms first. Social Security typically mails them by January 31, but many people receive them by late December. Knowing which forms to expect and what they contain helps you prepare without waiting.
Key Takeaways
- Social Security sends the SSA-1099 form (Supplemental Income Statement) to all beneficiaries who received benefits during the tax year, usually by late December or early January.
- You need the SSA-1099 to file your tax return if any of your benefits are taxable, which depends on your total income and filing status.
- If you did not receive your SSA-1099 by mid-January, you can request a replacement through your Social Security account online or by calling 1-800-772-1213.
- Social Security also sends the SSA-1042S form to beneficiaries who are not U.S. citizens, and the SSA-1098-F to those who paid Medicare premiums.
The SSA-1099 form and what it shows
The SSA-1099 (Supplemental Income Statement) is the main tax form Social Security sends. It lists the total benefits you received in the calendar year and breaks down how much was withheld for Medicare premiums. You receive this form whether or not your benefits are taxable — Social Security sends it to all beneficiaries as a record.
The form shows your name, Social Security number, and the gross amount of benefits paid to you. It also displays any federal income tax that was withheld from your payments if you requested withholding. This is the document your tax preparer or tax software will ask for when you file, because it is the official record of what Social Security paid you.
You do not need to do anything to receive the SSA-1099. Social Security mails it automatically to the address on file. If your address has changed, update it through your my Social Security account or by calling Social Security before December 26 to make sure the form reaches you.
Other forms Social Security may send
Depending on your situation, you might receive additional forms. The SSA-1042S goes to beneficiaries who are not U.S. citizens and have U.S. source income. This form is used for tax reporting in your home country and is required if you live abroad and receive Social Security.
The SSA-1098-F (Statement of Federal Income Tax Withheld for Medicare Premiums) is sent to people who had Medicare premiums deducted from their Social Security payments. This form shows the amount withheld and is used if you are itemizing deductions on your tax return, though in most cases the standard deduction is larger.
If you are a representative payee (someone managing benefits for another person), you may receive a Form SSA-1099-SM instead of the standard SSA-1099. This form is used when you are managing benefits on behalf of a child or an adult who cannot manage their own benefits.
When to expect forms and what to do if you do not receive one
Social Security begins mailing tax forms in late December and continues through January 31. Most beneficiaries receive their SSA-1099 by early January. If you have not received your form by mid-January, you have several options to get it without waiting.
The fastest way is to log into your my Social Security account at ssa.gov and view your tax information online. You can print a copy of your SSA-1099 directly from your account. If you do not have an online account, you can create one using your email, Social Security number, and identity verification.
If you prefer not to use the online account, call Social Security at 1-800-772-1213 (TTY 1-800-325-0778 for deaf and hard of hearing). Have your Social Security number ready. A representative can mail you a replacement form or read the information to you over the phone. Wait times are typically shorter in early morning hours or mid-week.
How to determine if your benefits are taxable
Not all Social Security benefits are taxable. Whether you owe tax on your benefits depends on your total income and your filing status. Social Security uses a formula based on "combined income," which includes your adjusted gross income, non-taxable interest, and half of your Social Security benefits.
If you are single and your combined income is less than $25,000, your benefits are not taxable. If it is between $25,000 and $34,000, up to 50 percent of your benefits may be taxable. If it exceeds $34,000, up to 85 percent may be taxable. For married couples filing jointly, the thresholds are $32,000 and $44,000.
Your tax preparer or tax software will calculate this when you enter your SSA-1099 information. If you want to estimate before filing, the Social Security website has a tax withholding worksheet, or you can ask a tax professional to run the numbers using your SSA-1099 and other income sources.
Requesting federal income tax withholding on your benefits
If you know your benefits will be taxable and you want to avoid a tax bill at filing time, you can request that Social Security withhold federal income tax from your monthly payment. This is voluntary, but it simplifies your tax situation by spreading the tax payment throughout the year.
To request withholding, complete Form W-4V (Voluntary Withholding Request) and submit it to Social Security. You can download the form from ssa.gov, mail it to your local Social Security office, or submit it through your my Social Security account. You can choose to withhold 7, 10, 15, or 25 percent of your benefit payment.
If you already have withholding in place and want to change it, you can update your request at any time. Changes typically take effect within one or two months. The amount withheld will appear on your next SSA-1099.
What to do with your forms after you receive them
Keep your SSA-1099 and any other tax forms Social Security sends in a safe place. You will need them to file your tax return. If you use a tax preparer, bring the original forms or have them available when you meet. If you file electronically or use tax software, you will enter the information from the SSA-1099 into the software.
Save copies of these forms for at least three years, which is the standard IRS record-keeping period. If Social Security audits your account or the IRS reviews your tax return, you will need to show that you reported the correct amount of benefits.
If your situation changes — for example, if you move, change your name, or your marital status changes — update your information with Social Security so future tax forms go to the correct address and name.
Frequently Asked Questions
Do I have to file a tax return if I only receive Social Security?
Not necessarily. If Social Security is your only income and it is below the filing threshold for your age and filing status, you do not have to file. However, if you have other income or if part of your benefits is taxable, you may need to file. A tax professional can tell you whether filing is required in your situation.
What if I did not receive my SSA-1099 by January 31?
Contact Social Security immediately. Call 1-800-772-1213 or log into your my Social Security account to view and print your tax information. You can file your tax return using the information from your online account even if the paper form has not arrived. Social Security will mail a replacement if you request one.
Can I file my taxes before I receive my SSA-1099?
You can file early if you log into your my Social Security account and view your tax information online, then use that to complete your return. However, if you wait for the paper form, you ensure you have the official document. Most people receive their SSA-1099 by early January, so waiting a few weeks is usually not a problem.
If I request tax withholding, will I get a refund?
Possibly. If you withhold more than you owe in taxes, you will receive a refund when you file your return. If you withhold less than you owe, you will owe the difference. A tax professional can help you choose the right withholding amount based on your total income and tax situation.
What if my address changed and I did not update Social Security?
Update your address immediately through your my Social Security account or by calling 1-800-772-1213. If your SSA-1099 was mailed to an old address, request a replacement form to be sent to your current address. You can also view your tax information online without waiting for the paper form to arrive.