Form SSA-1099 explained
Social Security Benefit Statement
An SSA-1099 reports the Social Security benefits paid to you during the year, sent by the Social Security Administration each January. Its net figure is what the return uses to work out how much of the benefit is taxable.
- Who files it
- Nobody. The Social Security Administration issues it to the beneficiary; it is a statement received rather than a form filed.
- Where it goes
- The SSA sends a copy to the IRS. The beneficiary keeps theirs and uses it to prepare the return.
- When it is due
- Mailed by 31 January for the previous calendar year.
- What it is not
- It is not a 1099 from a payer of ordinary income and does not come from the IRS's 1099 series in any useful sense. Supplemental Security Income is a separate program and produces no SSA-1099 at all.
What it reports
The boxes are few and the one that matters is the net figure at box 5.
| Box | What it reports |
|---|---|
| Box 3 | Benefits paid during the year, before anything is deducted. |
| Box 4 | Benefits repaid to the SSA during the year, if any. |
| Box 5 | Net benefits: box 3 minus box 4. This is the figure the return works from. |
| Box 6 | Voluntary federal income tax withheld, if the beneficiary elected it. |
| Description of amount in box 3 | The itemization behind the total, including Medicare premiums deducted from the payment. |
How much of it is taxable
Between none and most of it, decided by a calculation that combines the net benefit with other income and with tax-exempt interest. Someone whose only income is Social Security usually owes nothing on it; someone with a pension or substantial withdrawals alongside it usually owes something.
Rates, thresholds, and dollar limits change every year. Read the current-year instructions for the figures.
The Medicare premiums are in there
Medicare Part B and Part D premiums are commonly deducted from the benefit before it is paid, and the amount deposited is therefore less than box 3. Those premiums are itemized in the box 3 description and are a medical expense, which is easy to miss because the money never appeared in a bank account.
LedgerBox does not read this form
LedgerBox reads the 1099 series a payer issues: NEC, MISC, INT, DIV, K, and B. An SSA-1099 is a different form from a different issuer and is not among them.
Form SSA-1099 questions
Does LedgerBox extract an SSA-1099?
No. The 1099 extractor reads the NEC, MISC, INT, DIV, K, and B variants. An SSA-1099 is issued by the Social Security Administration on a different form and is not one of them.
I lost my SSA-1099. Can I get another?
Yes. A replacement is available through a my Social Security account online, or by contacting the SSA.
Is Social Security taxable?
Sometimes, and it depends on your other income. The calculation combines the net benefit from box 5 with other income and with tax-exempt interest.
What is an SSA-1099 for someone who died during the year?
The SSA issues one for benefits paid before the death, addressed to the deceased. It is reported on the final return.
Read next
- Convert 1099 forms to Excel or CSV The six payer-issued variants LedgerBox does read.
- Schedule 1 Where other income on the same return is reported.
- Form W-2 The employment equivalent, for a beneficiary still working.
Reference pages on the forms that arrive with a set of books. Every form in the glossary