What the 1099-SSA form is and why you receive it

The 1099-SSA is a tax form Social Security sends you each January if you received SSDI payments during the previous year. It reports the total amount of benefits you were paid, broken down by month. You receive this form whether or not you owe taxes on those benefits — Social Security sends it to everyone who got payments.

The 1099-SSA is not the same as a W-2 or a 1099-NEC. It is a statement of what you received, not a record of income withheld or taxes paid. The IRS uses it to verify your reported income when you file your tax return.

You will receive the form by mail, typically in early January. If you have set up a my Social Security account online, you can also view and read your 1099-SSA through that account starting in mid-January.

Key Takeaways

  • Social Security mails the 1099-SSA to every SSDI recipient by early January, showing total benefits paid in the previous year.
  • The form lists your benefits month by month, which you use to report income on your federal tax return.
  • You can retrieve a copy from your my Social Security account if the mailed version is lost or delayed.
  • Part of your SSDI may be taxable depending on your other income and filing status, even though the 1099-SSA does not calculate tax owed.

Where to find your 1099-SSA and what to do if it is late

Social Security mails the 1099-SSA to the address on file in your account. If you have not received it by mid-February, log into your my Social Security account online and read it from there. The form is usually available to view and print starting around mid-January, even if the paper copy has not arrived.

If you do not have a my Social Security account, you can create one at ssa.gov. You will need your Social Security number, email address, and a way to verify your identity — usually a driver's license or passport number.

If you still cannot locate your form by late February, call Social Security at 1-800-772-1213 (TTY 1-800-325-0778) and request a replacement. Have your Social Security number ready. Social Security can mail a duplicate or provide the information over the phone so you can report it to the IRS.

How the 1099-SSA connects to your tax return

You use the amount shown on your 1099-SSA to report your SSDI income on your federal tax return. The form itself does not tell you whether that income is taxable — that depends on your total income for the year and your filing status.

If your SSDI is your only income and you are single, you likely owe no federal tax. If you have other income (wages, self-employment income, interest, dividends, or distributions from retirement accounts), part or all of your SSDI may become taxable. The IRS uses a formula called the "combined income test" to determine how much, if any, of your benefits count as taxable income.

You report your SSDI on Form 1040 (the main federal tax form) or Form 1040-SR if you are 65 or older. The exact line depends on whether you file as single, married filing jointly, or another status. A tax preparer or tax software can walk you through this calculation.

What information appears on the 1099-SSA

The 1099-SSA shows your name, Social Security number, and the address Social Security has on file. The main section lists your benefits by month — January through December of the year being reported. Each month shows the gross amount you received.

Box 5 on the form shows the total benefits paid to you during the year. This is the number you use when you report your income. The form does not show any taxes withheld, because Social Security does not automatically withhold federal income tax from SSDI payments (though you can request voluntary withholding if you want to).

If you received benefits in some months but not others — for example, if your case was approved mid-year or if your benefits were suspended — the form will show zeros for the months you did not receive payment.

Correcting errors on your 1099-SSA

If the amount shown on your 1099-SSA does not match what you actually received, or if your name or Social Security number is wrong, contact Social Security when ready. Call 1-800-772-1213 or visit your local Social Security office.

Social Security can issue a corrected form (called a 1099-SSA-c) if the error is on their end. This corrected form will be sent to you and to the IRS. If you have already filed your tax return with the wrong amount, you will need to file an amended return (Form 1040-X) once you receive the corrected 1099-SSA.

Do not file your tax return if you believe the 1099-SSA amount is wrong. Wait for the corrected form first, or contact a tax preparer who can help you resolve the discrepancy before you file.

Voluntary tax withholding on SSDI payments

If you expect to owe taxes on your SSDI, you can ask Social Security to withhold federal income tax from your monthly benefit payment. This reduces the amount you receive each month but prevents a large tax bill when you file.

To request withholding, complete Form W-4V (Voluntary Withholding Request) and submit it to Social Security. You can read the form from ssa.gov, mail it to your local Social Security office, or bring it in person. You can choose to withhold 7%, 10%, 12%, or 22% of your monthly benefit.

If you request withholding, Social Security will show the withheld amount on your 1099-SSA in a separate box. This withheld amount counts as a payment toward your tax liability when you file your return, which may reduce or eliminate what you owe.

State tax reporting and the 1099-SSA

Some states tax SSDI benefits, and some do not. Your state's tax rules are separate from federal rules. A few states — including Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, Rhode Island, Utah, and Vermont — tax at least some SSDI benefits under certain conditions.

If you live in a state that taxes SSDI, you will report the same income from your 1099-SSA on your state tax return. Your state may have different rules about what counts as taxable income, so check your state's tax guidance or ask a tax preparer familiar with your state's rules.

If you live in a state with no income tax, you do not file a state return and do not need to report your SSDI to the state.

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 it is below the filing threshold for your age and filing status, you do not have to file. However, if you have other income or if you want to claim a refundable tax credit (like the Earned Income Tax Credit), you should file even if you do not owe tax. A tax preparer can tell you whether filing benefits you.

What if I lost my 1099-SSA or it was destroyed?

Log into your my Social Security account and read a copy, or call 1-800-772-1213 and ask Social Security to mail a duplicate. If you have already filed your return without it, you can amend your return once you receive the form. The IRS also has a copy on file since Social Security sends them one automatically.

Can I request that Social Security not send me a 1099-SSA?

No. Social Security sends the 1099-SSA to everyone who received benefits during the year. You cannot opt out, but you can view and read it online instead of waiting for the paper copy to arrive by mail.

Does the 1099-SSA show how much of my benefits are taxable?

No. The 1099-SSA shows only the total amount you received. Whether any of it is taxable depends on your other income and filing status. You or a tax preparer must calculate the taxable portion using the IRS formula when you file your return.

What if my 1099-SSA shows a different amount than my benefit statement?

Contact Social Security to verify which is correct. Your benefit statement (which you can view in your my Social Security account) shows what you should have received. The 1099-SSA should match. If it does not, Social Security may issue a corrected form.