Form SSA-1099: Social Security Benefit Statement

Form SSA-1099, also known as the Social Security Benefit Statement, is an important tax document issued by the Social Security Administration (SSA) each January. It summarizes the total amount of Social Security benefits you received in the previous year and helps you determine how much to report on your tax return.

Who Receives Form SSA-1099?

Individuals who received Social Security retirement, survivor, or disability benefits in the previous year.

Note: Recipients of Supplemental Security Income (SSI) do not receive Form SSA-1099 because SSI payments are not considered taxable income.

What Information Does Form SSA-1099 Include?

The SSA-1099 contains several key pieces of information:

A. Your Name and Social Security Number (SSN)

B. Benefit Breakdown (Boxes 1-5):

  1. Gross benefits paid for retirement (retirement benefits)
  2. Gross benefits paid for survivors (survivor benefits)
  3. Gross benefits paid for disability (disability benefits) (This box may also include lump-sum payments for prior years)
  4. Federal income tax withheld from your benefits (optional)
  5. Net benefits (total benefits paid minus federal income tax withheld) - This is the amount you report on your tax return.

C. Description of Amount in Box 3 (if applicable): This section provides details about any lump-sum payments you received and the year(s) to which they apply.

D. Contact Information: The SSA-1099 includes contact information for the SSA in case you have questions about your benefits or the form itself.

How to Access Form SSA-1099?

The SSA typically mails Form SSA-1099 to recipients in January for the prior tax year. However, if you haven't received your form by mail or misplaced it, you can access a replacement through various methods:

  1. Download a copy from your online "my Social Security" account starting February 1st of each year.
  2. Call the SSA at 1-800-772-1213 (TTY 1-800-325-0778) to request a replacement.
  3. Visit your local Social Security office.