SSA-1099
Sent by the Social Security Administration each January. Reports the gross Social Security benefits paid to you the prior calendar year, plus Medicare premiums deducted, plus voluntary federal tax withheld. The Box 5 net amount is what you enter on Form 1040 line 6a.
1099-R
Sent by the payer of your pension, IRA, 401(k), or annuity distribution. Reports gross distribution (Box 1), taxable amount (Box 2a), federal income tax withheld (Box 4), and the distribution code (Box 7). Goes on Form 1040 lines 4 (IRA) or 5 (pension).
What is included where
- Social Security retirement benefits: SSA-1099
- SSDI: SSA-1099
- Survivors benefits: SSA-1099
- SSI: not on any 1099 (not taxable)
- Traditional IRA withdrawal: 1099-R
- Roth IRA qualified withdrawal: 1099-R (taxable portion likely $0)
- Pension: 1099-R
- 401(k) rollover: 1099-R (code G)
The order things stack up on Form 1040
Line 4 (IRA distributions), Line 5 (pensions and annuities), Line 6 (Social Security benefits with worksheet for taxable portion). Each line's taxable amount feeds into total income. Then the standard deduction or itemized deduction comes off, then tax brackets apply.