SSA-1099 Form: Social Security Tax Statement

Form SSA-1099 (Social Security Benefit Statement) is a tax form that shows the total amount of Social Security benefits you received during the previous year. You need this form to complete your federal income tax return. It shows the gross benefits paid, any Medicare premiums or other deductions, and the net benefits you received. The IRS uses this information to determine if any of your Social Security benefits are taxable.

Social Security mails SSA-1099 forms by January 31st each year for the previous tax year. For example, you'll receive your 2024 SSA-1099 by January 31, 2025. If you have a my Social Security account, you can access your form online as early as February 1st. If you don't receive your form by mid-February, you can request a replacement online, by phone at 1-800-772-1213, or at your local Social Security office.

To get your SSA-1099 online: (1) Create or log in to your my Social Security account at SSA.gov/myaccount, (2) Select 'Replacement Documents' from your account homepage, (3) Click 'Get a Replacement SSA-1099' or 'SSA-1042S', (4) View, download, or print your form immediately. Online access is available starting February 1st each year. This is the fastest way to get a replacement if you lost your mailed copy.

It depends on your total income. If Social Security is your only income, your benefits are generally not taxable. However, if you have other income (wages, self-employment, pensions, interest, dividends), up to 85% of your benefits may be taxable. The IRS uses your 'combined income' (adjusted gross income + nontaxable interest + half of Social Security benefits) to determine taxability. For 2025, if your combined income exceeds $25,000 (single) or $32,000 (married filing jointly), some benefits may be taxable.

The SSA-1099 shows: Box 3 - Total benefits paid in the tax year; Box 4 - Benefits repaid to Social Security; Box 5 - Net benefits (Box 3 minus Box 4); Box 6 - Voluntary federal income tax withheld; Box 7 - Address where you lived when benefits were paid; Box 8 - Name and claim number of beneficiary; Box 9 - Benefits paid by a foreign country. You'll use Box 5 (net benefits) when filing your tax return.

If you believe there's an error on your SSA-1099, contact Social Security immediately at 1-800-772-1213 or visit your local office. Common errors include incorrect benefit amounts, wrong withholding amounts, or benefits attributed to the wrong year. Social Security will investigate and issue a corrected SSA-1099 if necessary. Don't file your taxes until you receive the corrected form, as the IRS receives a copy of your SSA-1099 and discrepancies can trigger audits.

Yes, you can request voluntary federal income tax withholding from your Social Security benefits using Form W-4V (Voluntary Withholding Request). You can choose to have 7%, 10%, 12%, or 22% withheld. This helps avoid owing taxes when you file your return. You can start, stop, or change your withholding at any time by submitting a new Form W-4V to Social Security online through my Social Security, by mail, or at your local office.

SSA-1099 is for U.S. citizens and resident aliens receiving Social Security benefits, while SSA-1042S is for nonresident aliens. If you're a nonresident alien for tax purposes, you'll receive Form SSA-1042S instead of SSA-1099. The SSA-1042S shows benefits paid and any tax withheld under tax treaties. Both forms serve the same purpose - documenting Social Security benefits for tax filing - but are used for different tax residency statuses.