The Forms Social Security Sends You for SSDI Income

If you receive SSDI, Social Security will send you a Form SSA-1099-SM (Supplemental Security Income Statement) each January. This form reports the total SSDI benefits you got in the previous year. You use this form to report your SSDI income on your federal tax return.

You will receive the SSA-1099-SM whether or not you owe taxes. Social Security mails it to the address on file in your account. If your address changes, update it with Social Security before January so the form reaches you. You can also view and read your SSA-1099-SM through your my Social Security account online.

The form shows your gross SSDI benefit amount for the year. It does not show deductions, taxes withheld, or whether you have other income. You will need to combine this with any other income forms (W-2s, 1099s from work or investments) when you file your return.

Key Takeaways

  • Social Security sends Form SSA-1099-SM in January each year, showing your total SSDI benefits from the previous year.
  • You must report SSDI income on your federal tax return even if no taxes are owed, because the IRS uses this form to verify your reported income.
  • Part of your SSDI may be taxable depending on your total income and filing status, which you calculate using a worksheet in the IRS instructions.
  • If you did not receive your SSA-1099-SM by early February, contact Social Security to request a replacement or view it online through my Social Security.
  • State tax forms vary by location; some states do not tax SSDI, while others require you to report it on your state return.

How Much of Your SSDI Is Taxable

Not all SSDI is taxable. Whether you owe federal income tax on your benefits depends on your combined income — a calculation that includes your SSDI, wages, interest, dividends, and other income sources. The IRS uses a formula to determine the taxable portion.

If you are single and your combined income is under $25,000, your SSDI is usually not taxable. If you are married filing jointly, the threshold is $32,000. These thresholds have not changed since 1984 and do not adjust for inflation. If your combined income exceeds these amounts, you will owe tax on a portion of your benefits — either 50 percent or 85 percent of the excess, depending on how far over the threshold you go.

The IRS Worksheet B-1 (found in the instructions for Form 1040) walks you through this calculation step by step. You do not need to use a tax professional to do this; the worksheet is designed for individual filers. However, if you have multiple income sources or are unsure about your filing status, a tax preparer or the Volunteer Income Tax information (VITA) program can help you work through it for free.

Filing Your Federal Tax Return With SSDI Income

You report your SSDI on Form 1040 (the main federal income tax form) or Form 1040-SR (if you are 65 or older). The SSA-1099-SM amount goes on Line 5b of Form 1040 or Line 5b of Form 1040-SR, labeled "Social Security benefits."

You must file a return if your gross income (including SSDI) meets the filing threshold for your age and filing status. For 2024, a single person under 65 must file if gross income is $14,600 or more. A single person 65 or older must file if gross income is $18,350 or more. These thresholds change yearly. Married couples have higher thresholds, and the rules differ depending on whether both spouses receive SSDI.

Even if you do not owe taxes, filing a return may be worth doing if you are owed a refund — for example, if taxes were withheld from wages or if you may have access to for the Earned Income Tax Credit (EITC). Some people with SSDI also work part-time and may may have access to for credits that reduce their tax bill below zero, resulting in a refund.

State Tax Requirements for SSDI

Whether you must file a state tax return depends on where you live. Some states do not tax SSDI at all. Others require you to report it on your state return but do not actually tax it. A few states tax SSDI the same way the federal government does.

Check your state's tax authority website or call their helpline to find out the rule where you live. If you live in a state with no income tax (such as Florida, Texas, or Wyoming), you have no state filing requirement. If you live in a state that taxes income, contact that state's department of revenue to learn whether SSDI is taxable and whether you must file.

Some states offer free tax preparation services through VITA programs or state-specific initiatives. These services can help you understand your state's rules and file both federal and state returns at no cost.

What to Do If You Did Not Receive Your SSA-1099-SM

If you do not receive your SSA-1099-SM by early February, you have several options. First, log into your my Social Security account online and check whether the form is available there. Social Security often posts the form online before mailing it.

If the form is not in your online account, contact 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 you a duplicate or provide the information over the phone so you can file on time. If you are filing your return before the form arrives, you can file using the benefit amount shown in your last Social Security statement or benefit verification letter.

Do not delay filing your return waiting for the form. The IRS allows you to file using a reasonable estimate of your SSDI income, and you can amend your return later if the final amount differs. However, it is better to have the actual form when you file to avoid errors.

Reporting SSDI on Your Return If You Also Work

If you receive both SSDI and wages from work, you will have multiple income forms: the SSA-1099-SM for your benefits and a W-2 (or 1099-NEC if you are self-employed) for your work income. Both go on your federal return, and your combined income determines whether any of your SSDI is taxable.

This is where the combined income calculation matters most. Your wages push your total income higher, which can make a portion of your SSDI taxable even if the SSDI alone would not be. For example, if you are single and earn $20,000 in wages plus $15,000 in SSDI, your combined income is $35,000 — well above the $25,000 threshold. You would owe tax on part of your SSDI.

Use IRS Worksheet B-1 to calculate the taxable portion. If you are unsure whether you are doing this correctly, VITA programs offer free tax preparation and can walk you through the calculation. You can find a VITA site near you at the IRS website or by calling 211.

Keeping Records and Correcting Errors

Keep your SSA-1099-SM with your tax records for at least three years. The IRS can audit your return during that window, and you will need the form to prove the amount you reported. If Social Security sends you a corrected form (marked as a duplicate or correction), keep both the original and the corrected version.

If you notice an error on your SSA-1099-SM — for example, the amount is wrong or your name or Social Security number is misspelled — contact Social Security when ready. Do not file your tax return with an incorrect form. Social Security can issue a corrected form, which you then use when you file. If you already filed with an incorrect form, you can file an amended return (Form 1040-X) once you receive the corrected SSA-1099-SM.

If the IRS contacts you about your SSDI income, respond promptly with your SSA-1099-SM and any other documents they request. Having your records organized makes this process faster and simpler.

Frequently Asked Questions

Do I have to file a tax return if I only get SSDI and no other income?

You must file if your SSDI income alone exceeds the filing threshold for your age and filing status. For 2024, that is $14,600 for a single person under 65, or $18,350 if you are 65 or older. If your SSDI is below that amount, you do not have to file, but you may want to if you are owed a refund from taxes withheld or credits you may have access to for.

What if I disagree with the amount shown on my SSA-1099-SM?

Contact Social Security and explain the discrepancy. Social Security will review your account and either confirm the amount or issue a corrected form. Do not file your tax return until you have resolved the issue. If you file with an incorrect amount and later receive a corrected form, you can file an amended return.

Can I file my taxes electronically if I receive SSDI?

Yes. You can file electronically using tax software, a tax professional, or a VITA program. Electronic filing is often faster and reduces errors. Most tax software will prompt you to enter your SSA-1099-SM information and calculate the taxable portion automatically.

Will getting SSDI affect my tax refund or credits?

SSDI itself does not reduce your refund or credits. However, your total income (including SSDI) determines whether you may have access to for certain credits like the Earned Income Tax Credit. If your combined income is too high, you may not may have access to. Use the IRS worksheets or a tax preparer to see which credits explore to your situation.

What if I moved and Social Security sent my SSA-1099-SM to my old address?

Update your address with Social Security as soon as possible. You can do this online through my Social Security, by phone at 1-800-772-1213, or in person at your local Social Security office. Request that Social Security mail a replacement form to your new address, or retrieve it from your online account.