The documents Social Security sends you for taxes

Social Security sends you a Form SSA-1099 (or Form SSA-1042S if you are not a U.S. citizen) by January 31 each year. This form shows how much you received in benefits during the previous year. You will need this form to report your Social Security income on your tax return, even if you do not owe taxes.

The SSA-1099 lists your total benefits in Box 5. If you had taxes withheld from your benefits, that amount appears in Box 6. You use these numbers when you file your return with the IRS. The form also includes your Social Security number and the Social Security Administration's tax ID, which your tax preparer or software will need.

If you did not receive your SSA-1099 by early February, you can create an account at ssa.gov and view it online under "My Retirement Benefits" or call Social Security at 1-800-772-1213 to request a replacement copy.

Key Takeaways

  • Social Security mails Form SSA-1099 to you by January 31, showing your total benefits for the year and any taxes already withheld.
  • You must report your Social Security income on your tax return even if you received only a small amount or owe no federal income tax.
  • If you did not receive your SSA-1099 in the mail, you can view it online at ssa.gov or request a replacement by phone.
  • Some of your Social Security benefits may be taxable depending on your other income, and the SSA-1099 helps your tax preparer calculate how much.
  • Keep your SSA-1099 with your tax records for at least three years in case the IRS asks questions about your return.

When Social Security benefits count as taxable income

Whether you owe federal income tax on your Social Security benefits depends on your combined income, which includes your benefits plus half of your benefits plus any wages, interest, or other income. If your combined income exceeds certain thresholds, part of your benefits becomes taxable. These thresholds are $25,000 for single filers and $32,000 for married couples filing jointly.

The IRS uses a worksheet to calculate the taxable portion. Your tax software or preparer will do this automatically when you enter your SSA-1099 information. You do not calculate it yourself. The amount can range from zero (if your income is below the threshold) to a maximum of 85 percent of your benefits.

Some states also tax Social Security benefits, though most do not. Check your state's tax rules or ask your tax preparer whether you owe state tax on your benefits.

How to report your SSA-1099 on your tax return

If you use tax software, you will enter your SSA-1099 information on the screen labeled "Social Security Benefits" or "Income." The software asks for the total benefits from Box 5 and any federal tax withheld from Box 6. It then calculates whether any of your benefits are taxable and places that amount on your Form 1040.

If you work with a tax preparer, bring your SSA-1099 along with your other income documents. The preparer will input the information and handle the calculation. Do not try to estimate the taxable amount yourself—the worksheet is complex and mistakes can trigger an IRS notice.

Your Social Security benefits appear on line 5b of Form 1040 (the main federal tax form). If part of your benefits are taxable, that taxable amount goes on line 5b as well, and the software or preparer will show the calculation in the supporting schedules.

What to do if you had taxes withheld from your benefits

If you requested that Social Security withhold federal income tax from your monthly benefit check, that amount appears in Box 6 of your SSA-1099. This withheld amount is a credit against your total tax bill for the year, just like taxes withheld from a paycheck.

When you file your return, your tax software or preparer enters the withheld amount as a payment. If your total tax bill is less than what was withheld, you receive a refund. If your bill is more, you owe the difference. Either way, the withholding reduces what you owe or increases what you get back.

You can change your withholding at any time by completing Form W-4V and mailing it to your local Social Security office, or by updating your account at ssa.gov. Some people increase withholding in December if they expect to owe taxes, or decrease it if they are over-withheld.

Correcting errors on your SSA-1099

If your SSA-1099 shows the wrong amount, contact Social Security before you file your tax return. Call 1-800-772-1213 or visit your local Social Security office with proof of the error (such as a benefit statement showing different amounts). Social Security will investigate and send you a corrected form if needed.

Do not file your return with incorrect information hoping to correct it later. If the IRS receives your return with a different amount than what Social Security reported, they will send you a notice asking for an explanation. It is faster to fix the SSA-1099 first.

If you discover the error after you have already filed, you can file an amended return (Form 1040-X) once you receive the corrected SSA-1099. Keep both the original and corrected forms with your records.

Keeping records and what happens if you lose your form

Keep your SSA-1099 with your tax return and supporting documents for at least three years. The IRS can ask questions about your return during that time, and you will need the form to answer them. If you file electronically, you do not have to mail the form to the IRS, but you must keep it for your records.

If you lose your SSA-1099 before filing, you have two options. You can view and print it from your ssa.gov account, or you can call Social Security at 1-800-772-1213 and request a replacement by mail. A replacement usually arrives within two weeks. You can also ask Social Security for the information over the phone and write it down, though having the official form is preferable.

If you filed your return without the form and the IRS later asks about your Social Security income, retrieve your SSA-1099 from Social Security and send it to the IRS address shown in the notice. Do not ignore an IRS notice—respond within the important date given.

Other Social Security documents that affect your taxes

If you received Supplemental Security Income (SSI) instead of retirement or disability benefits, you do not receive an SSA-1099. SSI is not taxable income, so you do not report it on your federal return. However, if you also received other Social Security benefits (such as retirement), you will receive an SSA-1099 for those.

If you are self-employed and also receive Social Security, you will have both a Schedule C (from your business) and an SSA-1099 to report. Your combined income from both sources determines whether your benefits are taxable. Your tax preparer will combine these on the same return.

If you received a lump-sum payment from Social Security (for example, back pay from a pending case), that amount may appear on a separate form or on your regular SSA-1099, depending on when it was paid. Ask Social Security which form to expect if you received a lump sum.

Frequently Asked Questions

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

Not necessarily. You must file only if your total income (including Social Security) exceeds the standard deduction for your age and filing status. For 2024, the standard deduction is $14,600 for single filers age 65 and older. However, some people file anyway to get a refund of withheld taxes. Check with a tax preparer or use the IRS interactive tool at irs.gov to be sure.

What if I did not receive an SSA-1099 by February?

Log into your ssa.gov account and view your form online under "My Retirement Benefits," or call Social Security at 1-800-772-1213 to request a replacement. You can file your return using the information from your online account or the phone call while you wait for the paper copy to arrive. Keep a record of when you requested it in case the IRS asks.

Can I file my taxes without my SSA-1099?

You should not file without it. Tax software and preparers need the exact amounts from Box 5 and Box 6 to calculate your tax correctly. If you file without it and the IRS compares your return to what Social Security reported, you will receive a notice. Get your form first—it takes only a few minutes online or by phone.

Will my Social Security benefits be taxed if I am still working?

Possibly. Your combined income (wages plus half your benefits plus other income) determines whether benefits are taxable. If you are working and receiving Social Security, your combined income is likely to exceed the threshold, so part of your benefits will probably be taxable. Your tax preparer can tell you the exact amount once they see all your income documents.

What if Social Security withheld too much tax from my benefits?

You will receive a refund when you file your return. The refund comes from the IRS, not from Social Security. If you want to reduce withholding going forward, complete Form W-4V and send it to your local Social Security office, or update your withholding online at ssa.gov. Changes usually take effect within one or two months.