Who sends it: Social Security, every January, to people who got Social Security benefits last year.
What this form is
The SSA-1099, called the Social Security Benefit Statement, shows the total Social Security benefits paid to you last year. You or your tax preparer use it for your federal tax return.
People who get only Supplemental Security Income (SSI) do not get one. Noncitizens who live outside the US get a different form, the SSA-1042S. If you are married and both get benefits, each of you gets your own form.
The main boxes
- Box 3: total benefits paid to you last year.
- Box 4: benefits you paid back last year, if any.
- Box 5: net benefits, which is Box 3 minus Box 4. This is the number your tax return usually uses.
- Box 6: federal tax withheld, if you asked Social Security to withhold it.
- Description of Amount in Box 3: shows Medicare premiums taken out and any back payments for earlier years.
Will I owe tax on it?
That depends on your total income, not just this form. The IRS says that if Social Security is your only income, your benefits are generally not taxable. If you have other income, such as a pension, IRA withdrawals or wages, part of your benefits may be taxed.
A tax preparer can tell you for sure. Free help is available through the IRS Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs, and through AARP Foundation Tax-Aide. Search for them at irs.gov.
What to check
- Your name and Social Security number are right.
- Box 5 looks about right for a year of payments, remembering that Medicare premiums taken out still count as benefits paid to you.
- If you got a lump sum for earlier years, it is listed in the description. Tell your tax preparer, because there may be a way to lower the tax on it.
- If any amount looks wrong, call 1-800-772-1213 before you file.
What to do if it is lost or wrong
You can get a free replacement by signing in to your my Social Security account at ssa.gov, usually starting in early February. You can also call 1-800-772-1213 and ask for one by mail.
How to tell a real one from a fake
The real form comes by mail in January, and the same form is in your my Social Security account. Social Security does not charge for a copy. Be wary of emails or texts with a statement attached or a link to download your SSA-1099. Sign in by typing ssa.gov yourself.
Have one in front of you?
Take a clear photo and text it to Uncle at +1 208 214 0093. He tells you in plain words what it says, what it wants from you, and anything that looks wrong. How to take a clear photo.
This page explains what this kind of letter usually means. Your letter is the final word on your dates and amounts. For a decision about taxes, health coverage or a legal matter, call the office that sent it, using the number on its official website, or ask a professional you trust.
Read next
Written by the Textuncle team. Last updated October 3, 2026.
Text Uncle