Which Tax Forms You Need and Where They Come From

If you received SSDI or SSI payments during the tax year, the Social Security Administration will send you a Form SSA-1099 (or Form SSA-1042S if you are not a U.S. citizen). This form reports the total benefits you got and is the document the IRS uses to verify your income. You do not request it — Social Security mails it automatically to the address on file, usually in late January or early February.

You will also need any other income forms from other sources: a W-2 if you worked, a 1099-INT for interest income, a 1099-DIV for dividends, or a 1099-R if you received distributions from a retirement account. These come from employers, banks, and financial institutions, not from Social Security.

The form you receive depends on your citizenship status. U.S. citizens and permanent residents get Form SSA-1099. Non-citizens get Form SSA-1042S, which has different tax treatment and is used for federal income tax withholding calculations.

Key Takeaways

  • Social Security sends Form SSA-1099 automatically in late January or early February to the address on your account — you do not have to request it.
  • If your address changed during the year, update it with Social Security before January to make sure the form reaches you.
  • You can view your form online through your my Social Security account before the paper copy arrives.
  • If you did not get your form by mid-February, call Social Security or check your online account rather than waiting.
  • Some SSDI and SSI recipients owe no federal income tax because their benefits fall below the taxable threshold, but you still need the form to prove it.

Checking Your Address and Updating It Before Tax Season

Social Security mails your tax form to the address currently on your account. If you moved during the year or your address is wrong, the form will not reach you. Check your address now, before January arrives.

Log into your my Social Security account at ssa.gov and look at your contact information. If the address is incorrect, update it when ready. You can also call Social Security at 1-800-772-1213 (TTY 1-800-325-0778) and ask a representative to correct it. Updating online is faster, but either method works.

If you moved after receiving your form, you can still request a replacement. Social Security will mail a new copy to your current address, or you can view it in your online account.

Viewing Your Form Online Before It Arrives in the Mail

You do not have to wait for the paper form. Once you create a my Social Security account, you can view your SSA-1099 or SSA-1042S online starting in mid-January, weeks before the mailed copy reaches you. This is useful if you file taxes early or need the information sooner.

Go to ssa.gov, sign in to your account, and look for "Benefit Verification" or "Tax Information" in the menu. The form will be available as a PDF you can read, print, or save. The online version is the same as the mailed version and is accepted by the IRS.

If you do not have a my Social Security account, you can create one in about 10 minutes using your Social Security number, email address, and a phone number. You will need to verify your identity, which Social Security does by asking questions about your credit history or by sending a code to your phone.

What to Do If You Did Not Receive Your Form

If it is mid-February and you have not received your form in the mail, check your online account first. The form may already be there, and you can read it when ready rather than waiting for the paper copy.

If the form is not in your online account either, call Social Security at 1-800-772-1213. Have your Social Security number ready. A representative can confirm your address, resend the form to you, or provide the information over the phone so you can file without waiting. Processing a replacement form by mail usually takes one to two weeks.

Do not delay filing your taxes while waiting for the form. If Social Security confirms your address is correct and the form is on the way, you can file using the information they give you by phone and attach a note to your return explaining that the form is pending. The IRS understands that tax forms sometimes arrive late.

Understanding What Information Is on Your Form

Form SSA-1099 has three main boxes: Box 3 shows your total SSDI or SSI benefits for the year, Box 4 shows federal income tax withheld (if any), and Box 5 shows any voluntary federal income tax you asked Social Security to take out. Most SSDI and SSI recipients have $0 in boxes 4 and 5 because benefits are not subject to automatic withholding.

The amount in Box 3 is what you report to the IRS. This is the gross benefit amount before any deductions for overpayments, work incentives, or other adjustments. If you had an overpayment that Social Security recovered from your benefits, that reduction is already reflected in the Box 3 total.

Form SSA-1042S (for non-citizens) has similar information but is formatted differently and used for different tax calculations. If you received this form, your tax preparer or the IRS instructions for Form 1040-NR will explain how to report it.

Using Your Form to File Your Taxes

When you file your federal income tax return, you will report the amount from Box 3 of your SSA-1099 as income. Whether you actually owe tax depends on your total income for the year, your filing status, and your age. Some SSDI and SSI recipients have no taxable income because their benefits are below the threshold, but you still need the form to document that.

If you use tax software (TurboTax, H&R Block, TaxAct) or a tax preparer, you will enter the information from your SSA-1099 when prompted for Social Security benefits. The software or preparer will calculate whether you owe tax and file the return with the IRS.

Keep a copy of your SSA-1099 with your tax records for at least three years. The IRS may ask to see it if they have questions about your return, and you may need it for other purposes like proving income for housing or loan applications.

State Tax Forms and Special Situations

Some states also tax SSDI and SSI benefits, though most do not. If you live in a state that taxes benefits, you will need to file a state income tax return and report your benefits there as well. Your state tax agency will have its own forms and instructions. Check your state's revenue or taxation website to see whether benefits are taxable in your state.

If you worked during the year and received both wages and SSDI, you will have both a W-2 (from your employer) and an SSA-1099 (from Social Security). Both go on your federal return. Your total income is the sum of both, and that determines whether you owe tax.

If you received SSI (Supplemental Security Income) instead of SSDI, you will still get an SSA-1099, but SSI is not taxable federal income. You report it on your return, but it does not increase your tax liability. However, if you also had other income (wages, interest, dividends), that other income may be taxable.

Frequently Asked Questions

Do I have to file taxes if I only received SSDI or SSI?

Not necessarily. If SSDI or SSI was your only income and it was below the filing threshold for your age and filing status, you may not owe tax. However, you should still file if you had federal income tax withheld, because you may get a refund. Check the IRS filing requirements for your situation.

What if my address changed after I got my form?

The form you already received is still valid. If you need a replacement sent to your new address, log into your my Social Security account or call 1-800-772-1213. You can also read the form from your online account and print it yourself.

Can I file my taxes before I get my SSA-1099?

You can file early if you view the form in your online account or get the information by phone from Social Security. If you are waiting for the mailed copy, you can file and attach a note saying the form is pending. The IRS accepts this as long as you report the correct amount when you file.

What if the amount on my form is wrong?

Contact Social Security first. Call 1-800-772-1213 and explain the discrepancy. They will review your account and issue a corrected form if there was an error. Do not file your taxes until the form is corrected, because the IRS will match your return against the form Social Security sent them.

Do I need to keep my SSA-1099 after I file?

Yes. Keep it with your tax records for at least three years. You may need it to prove your income for housing applications, loans, or other purposes, and the IRS may request it if they audit your return.