The SSA-1099 is the Social Security equivalent of a W-2 or 1099-INT. It reports the gross benefits SSA paid you in the prior calendar year, plus any Medicare premiums deducted, plus any federal tax withheld, plus any benefits returned to SSA.
SSA mails the SSA-1099 in January each year. If yours did not arrive by mid-February, log in to ssa.gov/myaccount, choose Replacement Documents, and download a PDF. The form is also called Form SSA-1099-SM and contains the same information for non-citizen recipients.
You report the gross amount on Form 1040 line 6a. The taxable portion (0%, up to 50%, or up to 85%) goes on line 6b. The IRS provides a worksheet in the Form 1040 instructions that walks through the math.
Box-by-box guide
- Box 3: Benefits paid in the prior year (gross)
- Box 4: Benefits repaid (if any)
- Box 5: Net benefits (Box 3 minus Box 4), this is the figure for Form 1040 line 6a
- Box 6: Voluntary federal tax withheld