The form you receive depends on your income source

Social Security does not send you a single "tax form." Instead, you receive different documents depending on how you earned money and whether you received benefits. If you worked and paid into Social Security through payroll taxes, your employer sends you a W-2 form showing those wages and taxes withheld. If you received Social Security retirement, disability, or survivor benefits, the Social Security Administration sends you a Form SSA-1099 (or 1099-SSA) showing the total benefits paid to you that year. If you had both — you worked and received benefits — you will receive both forms.

The form you use for taxes depends on what you did with the money. If you only received Social Security benefits and had no other income, you may not owe federal income tax at all. If you worked, your W-2 goes on your tax return. If you received benefits and had other income, your 1099-SSA goes on your return, and part of your benefits may be taxable depending on your total income.

Key Takeaways

  • A W-2 shows wages you earned and Social Security taxes your employer withheld; an SSA-1099 shows total Social Security benefits you received in the year.
  • Social Security benefits are only taxable if your combined income (wages, interest, benefits, and other sources) exceeds certain thresholds that vary by filing status.
  • You receive forms by mail in January or early February; the Social Security Administration also posts them in your online account if you create one at ssa.gov.
  • If you worked and received benefits in the same year, you will receive both a W-2 and an SSA-1099, and both must go on your tax return.

Form SSA-1099: What it shows and who receives it

The SSA-1099 is the form the Social Security Administration mails to anyone who received retirement, disability, or survivor benefits during the tax year. It shows the total amount paid to you in box 5. The form also shows in box 3 how much Medicare tax was withheld, if any. You receive this form even if you did not owe taxes on the benefits — it is a record of what you received, not a bill.

The Social Security Administration mails SSA-1099 forms in January. If you have not received yours by early February, you can view it in your online account at ssa.gov (you will need to create a "my Social Security" account with your email and password). You can also call Social Security at 1-800-772-1213 to request a replacement form, though this takes longer than checking online.

The amount shown on your SSA-1099 is the gross benefit — the full amount before any withholding. If you asked Social Security to withhold federal income tax from your benefits (which some people do to avoid a tax bill later), that withholding appears in box 4, but the total in box 5 is still the full amount you received.

Form W-2: Wages and Social Security taxes from work

If you worked during the year, your employer sends you a W-2 showing your wages and the taxes withheld. Box 1 shows your taxable wages. Box 4 shows the Social Security tax withheld from your paycheck (this is separate from federal income tax). Box 5 shows Medicare tax withheld. Your employer is required to send you a W-2 by January 31 if you earned any wages during the year.

The Social Security tax withheld (box 4) is 6.2 percent of your wages up to a cap. In 2024, that cap was $168,600 in wages — meaning no Social Security tax is withheld on earnings above that amount. This cap changes each year. Medicare tax (box 5) is 1.45 percent of all wages with no cap, plus an additional 0.9 percent on wages over $200,000 (single) or $250,000 (married filing jointly).

If you worked while receiving Social Security benefits, you will receive both a W-2 and an SSA-1099. Both go on your tax return. The W-2 is reported on the wages line; the SSA-1099 is reported on the Social Security benefits line.

When Social Security benefits are taxable

Social Security benefits are only taxable if your combined income exceeds a threshold. Combined income means your adjusted gross income plus nontaxable interest plus half of your Social Security benefits. The threshold depends on your filing status: for single filers, it is $25,000; for married filing jointly, it is $32,000; for married filing separately, it is $0 (meaning any benefits are taxable).

If your combined income is below the threshold, none of your benefits are taxable. If it is above the threshold, up to 50 percent of your benefits may be taxable, or up to 85 percent in some cases. This is calculated on your tax return, not on the SSA-1099 itself. The SSA-1099 does not tell you whether your benefits are taxable — that depends on your other income, which only you and your tax preparer know.

Example: You are single and received $18,000 in Social Security benefits and $15,000 in pension income. Your combined income is $15,000 + (half of $18,000) = $24,000, which is below $25,000. None of your benefits are taxable. If you had received $20,000 in pension income instead, your combined income would be $29,000, and part of your benefits would be taxable.

How to obtain copies of your forms

The fastest way to get your SSA-1099 is through your online account at ssa.gov. Create a "my Social Security" account with your email, password, and phone number. Once logged in, go to "Benefit Verification" and select "View Tax Return Information." You can view and print your SSA-1099 there, usually by mid-January.

If you do not have an online account, you can call Social Security at 1-800-772-1213. Have your Social Security number ready. A representative can mail you a replacement form, though this takes 7 to 10 business days. You can also visit a local Social Security office in person, though wait times vary.

For your W-2, contact your employer's payroll or human resources department. If your employer is out of business or you cannot reach them, you can file Form 4852 (Substitute for Form W-2) with the IRS when you file your tax return, though this requires documentation that you worked there.

What to do if your form shows the wrong amount

If your SSA-1099 shows an incorrect benefit amount, contact Social Security immediately. Call 1-800-772-1213 or visit your local office. Bring your Social Security card and a photo ID. Social Security can issue a corrected form (called a corrected SSA-1099) if there was an error in their records. Corrected forms are mailed to you and to the IRS.

If your W-2 shows the wrong amount, contact your employer first. They can issue a corrected W-2 (marked "Corrected" on the form). If your employer will not correct it or is unreachable, you can file Form 4852 with your tax return and explain the discrepancy. Keep any pay stubs or other documentation showing what you actually earned.

Do not ignore a form you believe is wrong. If you file your tax return with incorrect information, the IRS may assess additional tax or penalties later. It is easier to correct the form before filing.

Frequently Asked Questions

Do I have to report my Social Security benefits on my tax return?

Only if your combined income exceeds the threshold for your filing status ($25,000 for single, $32,000 for married filing jointly). If you are below the threshold, you do not report the benefits. If you are above it, you report the taxable portion on line 5b of Form 1040. Your tax preparer or tax software will calculate how much is taxable based on your total income.

What if I worked part of the year and received benefits the rest?

You receive both a W-2 (for the months you worked) and an SSA-1099 (for the months you received benefits). Both go on your tax return. Your combined income for tax purposes includes both the wages and the benefits, which may push you over the threshold and make your benefits taxable.

Can I get my forms electronically instead of by mail?

Yes. Create an account at ssa.gov and view your SSA-1099 online. For your W-2, ask your employer if they offer electronic delivery (many do). If your employer uses a payroll service, you may be able to download your W-2 from their portal instead of waiting for the paper copy.

What if I lost my form and need it for taxes?

For SSA-1099, log into your account at ssa.gov or call 1-800-772-1213. For W-2, contact your employer's payroll department. If you cannot get either form before filing, you can file your return without it and request the form later, though this may delay your refund if you are owed one.

Does the amount on my SSA-1099 include the money I paid into Social Security when I worked?

No. The SSA-1099 shows only the benefits you received in that tax year. It does not show your lifetime earnings record or the taxes you paid into the system. Those are separate records kept by Social Security and shown on your earnings statement, which you can view in your online account.