You do not receive a 1099 for Social Security Disability Insurance (SSDI) payments

Social Security Disability Insurance is not taxed as self-employment income, so the Social Security Administration does not issue a 1099 form. Instead, you receive a Form SSA-1099-SM (or SSA-1099 for short), which reports the total disability benefits you received during the tax year. This form goes to you and to the IRS, but it is not the same as a 1099-NEC or 1099-MISC that self-employed people receive.

The distinction matters because it affects how you report the income on your tax return. SSDI is reported on Form 1040 using a specific worksheet, not on the self-employment schedules. Whether you actually owe federal income tax on that SSDI depends on your total income for the year and your filing status — not on the form itself.

Key Takeaways

  • The Social Security Administration sends you a Form SSA-1099-SM each January, which lists your total SSDI payments from the previous year.
  • SSDI is not self-employment income, so you will not receive a 1099-NEC or 1099-MISC, and you do not pay self-employment tax on it.
  • You report SSDI on your federal tax return using the Social Security Benefits Worksheet, which determines whether any of your benefits are taxable.
  • If you have other income (wages, interest, pensions), that combined income determines your tax liability, not the SSDI alone.

What Form SSA-1099-SM shows and when you receive it

The SSA-1099-SM lists the gross amount of SSDI benefits paid to you during the calendar year. You receive this form by mail in January of the following year — for example, the form for 2024 benefits arrives in January 2025. The form shows your name, Social Security number, and the total benefits paid, broken down by month if there were any changes during the year (such as a work incentive period or a change in your benefit amount).

The Social Security Administration sends copies to you, to the IRS, and to your state tax authority if your state has an income tax. You need this form to file your federal tax return, even if none of your SSDI is taxable. Do not discard it or assume you do not need it because you think your benefits are not taxable — the IRS matches the form to your return.

If you do not receive your SSA-1099-SM by early February, you can request a replacement by calling Social Security at 1-800-772-1213 or by visiting your local Social Security office. You can also view your benefit statement online through your my Social Security account at ssa.gov.

How SSDI taxation works and when you owe tax

SSDI becomes taxable only if your combined income exceeds a certain threshold. Combined income means your adjusted gross income (wages, interest, dividends, pensions) plus half of your SSDI benefits plus any tax-exempt interest. The threshold depends on your filing status: for single filers it is $25,000; for married filing jointly it is $32,000; for married filing separately it is $0.

If your combined income is below the threshold, none of your SSDI is taxable. If it exceeds the threshold, you use the Social Security Benefits Worksheet (found in IRS Publication 915) to calculate how much of your SSDI is taxable — it is never more than 85 percent of your benefits. Many people with SSDI and no other income owe no federal tax at all.

Your state may tax SSDI differently. Some states do not tax SSDI under any circumstance; others follow federal rules; a few tax it more broadly. Check your state tax authority's website or ask a tax preparer familiar with your state's rules.

Reporting SSDI on your federal tax return

You report SSDI on Form 1040 (the main federal income tax form), not on a self-employment schedule. The amount you enter depends on whether any of your benefits are taxable. If none are taxable, you still list the gross amount from your SSA-1099-SM on the form, but you enter zero as the taxable amount. If some are taxable, you use the Social Security Benefits Worksheet to calculate the taxable portion and enter that figure.

The worksheet is included in the Form 1040 instructions and also in IRS Publication 915 (Social Security and Equivalent Railroad Retirement Benefits). If you use tax software, the program typically walks you through the calculation. If you file by hand or with a preparer, bring your SSA-1099-SM and any other income documents (W-2s, 1099-INTs, pension statements) so the preparer can run the worksheet correctly.

Do not leave SSDI off your return even if you believe it is not taxable. The IRS receives a copy of your SSA-1099-SM and will flag a return that does not report it. Reporting it as zero-taxable is the correct approach when none of your benefits are taxable.

What to do if your SSA-1099-SM is wrong or missing

If the amount on your SSA-1099-SM does not match what you received, contact Social Security when ready. Call 1-800-772-1213, log into your my Social Security account, or visit a local office. Bring your benefit payment records (bank statements showing deposits, or a printout from your my Social Security account) to show the discrepancy. Social Security will investigate and issue a corrected form if needed.

If a corrected form is issued, Social Security sends it to you and to the IRS. You may need to file an amended return (Form 1040-X) if the correction changes your tax liability. Keep copies of all forms — original and corrected — with your tax records for at least three years.

If you never receive your SSA-1099-SM by mid-February, request a replacement when ready. Do not file your tax return without it. If you have already filed and later receive the form showing a different amount, you will need to amend your return.

SSDI and other income sources

If you receive both SSDI and other income — such as wages from part-time work, a pension, interest, or rental income — your combined income determines whether your SSDI is taxable. For example, if you earn $20,000 in wages and receive $15,000 in SSDI, your combined income is higher than the $25,000 threshold for single filers, so some of your SSDI becomes taxable even though your wages alone would not trigger taxation.

You report all income sources on your Form 1040. Wages go on the wage line (from your W-2); interest and dividends go on their respective lines; pensions go on the pension line; and SSDI goes on the Social Security benefits line. The Social Security Benefits Worksheet then combines these to determine the taxable portion of your SSDI.

If you are unsure how to combine your income sources or calculate the taxable amount, a tax preparer or the IRS Volunteer Income Tax information (VITA) program can help. VITA offers free tax preparation to people with low to moderate income; find a site near you at irs.gov/vita.

Frequently Asked Questions

Do I have to file a tax return if I only receive SSDI?

Not necessarily. If SSDI is your only income and your combined income is below the threshold for your filing status, you have no tax filing requirement. However, if you paid taxes during the year or are may have access to to a refundable tax credit (such as the Earned Income Tax Credit), you should file to claim the refund or credit.

What if I receive Supplemental Security Income (SSI) instead of SSDI?

SSI is never taxable and does not require a 1099 form. You do not report SSI on your federal tax return. If you receive both SSDI and SSI, only the SSDI portion is reported on the SSA-1099-SM and potentially taxable.

Can I file my taxes before I receive my SSA-1099-SM?

You should wait for the form before filing. If you file without it, the IRS may reject your return or flag it for review when it receives the form from Social Security. If you need to file early for a refund, you can file a preliminary return and amend it later once you have the form.

Who do I contact if my SSA-1099-SM shows the wrong amount?

Call Social Security at 1-800-772-1213, use your my Social Security account online, or visit a local Social Security office. Bring documentation of your actual benefit payments (bank statements or account records). Social Security will correct the form if an error is found.

Does receiving SSDI affect my state income tax?

It depends on your state. Some states do not tax SSDI at all; others follow federal rules; a few have different thresholds. Check your state tax authority's website or ask a tax preparer in your state.