When the SSA-1099 Arrives
Social Security does not send these forms all on one day. Per its internal manual, the agency mails them first class between January 3 and 24 each year, aiming for delivery no later than January 31. So the form for your 2026 benefits should be in your mailbox by the end of January 2027.
Timing details that trip people up:
- You cannot request a replacement during the blackout. Social Security blocks replacement requests for the current year's statement from mid-December through January 31. If you call on January 10 asking for a new copy, the request will not go through.
- The online copy comes after January 31. For the 2025 form, Social Security's page said: "Your 2025 tax form will be available online on February 1, 2026." The agency has not posted the date for the 2026 form yet. Expect it right after January 31, 2027.
- Older forms are available anytime in your my Social Security account.
- Paper is the default. Most people get a mailed copy. You can opt out of the paper form through your my Social Security account and download it instead.
If a beneficiary died during 2026, the form still goes to the last address Social Security has on file. It is meant for the surviving spouse or the executor of the estate.
What Each Box on the SSA-1099 Means
Most confusion comes from Boxes 3, 4, and 5 and the "Description of Amount" sections under them.
| Box | Label | What it shows | What you do with it |
|---|
| 1 | Name | The beneficiary's name | Check it is spelled right |
| 2 | Beneficiary's Social Security number | The SSN of the person who got the benefits | Must match the return the benefits go on |
| 3 | Benefits paid in 2026 | Total benefits paid to you in 2026, before deductions | Read it, but do not use it on your return |
| 4 | Benefits repaid to SSA in 2026 | Benefits you paid back in 2026 | Subtracted to get Box 5 |
| 5 | Net benefits for 2026 | Box 3 minus Box 4 | Goes on Form 1040, line 6a |
| 6 | Voluntary federal income tax withheld | Federal tax you asked Social Security to withhold | Goes on your return with other federal withholding |
| 7 | Address | Your mailing address on file | Update it with Social Security if wrong |
| 8 | Claim number | The number your benefits are paid under | Use it when you contact Social Security |
The Box 8 claim number can be based on a spouse's or parent's number if you are paid on their work record.
Box 3: Benefits Paid
Box 3 is your gross benefit for the year. It is the total Social Security paid or credited to you in 2026, including money taken out before you were paid: Medicare premiums, tax withholding, overpayment recovery, attorney fees, workers' compensation offset, and Treasury offsets or garnishments. That is why Box 3 is higher than your bank deposits.
If you see an asterisk (*) after the Box 3 amount, it means the total includes retroactive payments for earlier years. That is common for people approved for SSDI who got back pay in 2026. The "Description of Amount in Box 3" section will list those payments by year.
The "Description of Amount in Box 3" Section
This section sits under Box 3 and breaks your gross total into pieces. Common lines include:
| Line you may see | What it means |
|---|
| Paid by check or direct deposit | What actually reached you |
| Medicare Part B premiums deducted from your benefit | Part B taken out of your checks during 2026 |
| Medicare Part C or Part D premiums deducted | Medicare Advantage or drug plan premiums you had withheld |
| Deductions for work or other adjustments | Benefits withheld to recover an overpayment |
| Attorney fees | Fees paid to your representative from past-due benefits |
| Workers' compensation offset | Benefits reduced because of workers' comp |
| Benefits for [earlier year] | Back pay that belongs to a prior year |
| Non-taxable payments | Items subtracted out, such as the lump-sum death payment |
The Medicare lines are useful. Many people use them to claim the premiums as a medical expense if they itemize deductions. For reference, the standard Part B premium for 2026 is $202.90 a month (CMS 2026 fact sheet). If you paid the standard premium out of your check all twelve months, the Part B line would show $2,434.80. Your figure will differ if you pay a higher premium because of income (IRMAA), if you started Medicare partway through the year, or if a state program pays your premium for you. See our Part B premium guide and IRMAA brackets.
Box 4: Benefits Repaid to SSA
Box 4 shows Social Security benefits you paid back during 2026. The most common reason is an overpayment. If Social Security withheld part of your retirement or disability check to recover a Social Security overpayment, that amount shows up in both Box 3 and Box 4, so it nets out.
One exception: if Social Security took money from your retirement or disability check to recover an SSI overpayment or a Medicare overpayment, the amount appears in Box 3 only. It does not go in Box 4, so it does not reduce your net benefits. If you are dealing with an overpayment, see our Social Security overpayment guide.
Box 5: Net Benefits
Box 5 is Box 3 minus Box 4. This is the number that goes on your Form 1040, line 6a, and into the IRS worksheet that decides how much of your Social Security is taxable.
If you paid back more than you were paid in 2026, Box 5 will be a negative number. IRS Publication 915 says that in that case none of your benefits for the year are taxable, and a negative amount on one form can offset a positive amount on another form for the same year (for example, a spouse's form on a joint return). If the repayment was more than $3,000 and covered benefits you reported in earlier years, Publication 915 explains a possible deduction or credit for it.
Box 6: Voluntary Federal Income Tax Withheld
Box 6 is federal income tax you chose to have taken out of your benefits. Social Security only withholds federal tax if you ask, using IRS Form W-4V. The form lets you pick 7%, 10%, 12%, or 22% of each payment. This amount is a payment toward your tax bill, not the taxable part of your benefits. You report it with your other federal withholding on your return.
To start or change withholding for 2027, file a new W-4V with Social Security.
Is Box 5 Taxable? How the IRS Decides
Getting an SSA-1099 does not mean you owe tax. Whether any of your benefits are taxable depends on your "combined income." The IRS calculation is:
Combined income = your adjusted gross income (not counting Social Security) + tax-exempt interest + half of Box 5
Then compare it to these base amounts from IRS Publication 915:
| Filing status | Up to 50% of benefits taxable if combined income is over | Up to 85% taxable if combined income is over |
|---|
| Single, head of household, qualifying surviving spouse | $25,000 | $34,000 |
| Married filing jointly | $32,000 | $44,000 |
| Married filing separately, lived with spouse any time in the year | $0 | $0 |
These base amounts are set in law and are not adjusted for inflation. No more than 85% of your benefits can ever be taxable.
Example: A single retiree has $24,000 in Box 5 and a $15,000 pension. Half of the benefits is $12,000, so combined income is $27,000. That is $2,000 over the $25,000 base. The taxable amount is the smaller of half the benefits ($12,000) or half the excess ($1,000), so $1,000 of the $24,000 is taxable. The IRS worksheet in the Form 1040 instructions walks through the full calculation, and our guide to whether Social Security is taxable has a fill-in version with more examples.
Two more tax points for the 2026 return:
- The senior deduction. For tax years 2025 through 2028, people who are 65 or older by the end of the year can take an extra deduction of up to $6,000 each ($12,000 if both spouses qualify). It starts to phase out above $75,000 of modified adjusted gross income ($150,000 for joint filers). You must include your Social Security number, and married couples must file jointly to claim it. It lowers taxable income. It does not make Social Security tax-free, and it does not change the Box 5 figure. Source: IRS, "One, Big, Beautiful Bill Act: Tax deductions for working Americans and seniors." See our $6,000 senior deduction guide.
- SSDI back pay. If Box 3 has an asterisk because you got back pay for earlier years, you report the whole lump sum on your 2026 return. But IRS Publication 915 lets you elect to figure the taxable part using each earlier year's income, which often lowers the tax. More in our SSDI tax guide.
A small number of states also tax Social Security benefits. Check your state's tax agency before you assume the state return is the same as the federal one.
Who Does Not Get an SSA-1099
| You receive | Form you get |
|---|
| Only SSI | No tax form. SSI is not taxable. |
| SSI and Social Security (retirement, survivor, or SSDI) | SSA-1099 for the Social Security part only |
| Social Security, living outside the US as a noncitizen | SSA-1042S instead of SSA-1099 |
| Railroad Retirement benefits | RRB-1099 from the Railroad Retirement Board, not Social Security |
| VA disability compensation | No SSA form. VA disability pay is not taxable. |
Social Security's own page is direct about SSI: "Supplemental Security Income (SSI) payments aren't taxed. If SSI is the only payment you get from us, we won't issue you a tax form." IRS Publication 915 agrees that Social Security benefits for tax purposes "don't include Supplemental Security Income (SSI) payments." Not sure which program you are on? See our SSDI vs SSI comparison.
How to Get a Replacement SSA-1099
Replacements are free. You can request one any time after January 31, 2027 for the 2026 form, and any time for older years.
Step 1: Try your my Social Security account
- Go to ssa.gov and sign in to your my Social Security account. If you do not have one, you can create it there.
- Choose the option to view or download your tax form (SSA-1099).
- Pick the year you need.
- Download the PDF and print it, or save it for your tax software or preparer.
Step 2: Use the automated phone line
- Call 1-800-772-1213 (TTY 1-800-325-0778). The automated service runs 24 hours a day, 7 days a week, in English and Spanish.
- When you hear "How can I help you today?" say "ten ninety-nine."
- Follow the prompts to confirm who you are.
- The replacement is mailed to the address Social Security has on file, so give it time to arrive.
Step 3: Visit a local office
If you cannot use the account or the phone system, a local Social Security office can print one. Bring photo ID. If you live outside the United States and cannot get the form online, contact the Federal Benefits Unit for your country.
What to Do If Your SSA-1099 Looks Wrong
- Box 3 is higher than your deposits. Normal. Box 3 includes premiums, withholding, and other amounts taken out first.
- Box 5 is negative. You repaid more than you received in 2026, so none of your 2026 benefits are taxable.
- Your name, SSN, address, or dollar amounts look wrong. Compare the form with your 2026 benefit letters and deposits, then contact Social Security to fix it before you file. Do not change the numbers yourself on your return.
The 2026 Form and the 2027 COLA
Your form for 2026 reflects the 2.8% COLA that started in January 2026. The 3.6% COLA announced October 14, 2026 starts with January 2027 benefits, so it shows up on the form mailed in January 2028. The COLA notice Social Security mails in December is a benefit letter, not a tax form. See our 2027 Social Security changes guide.
Frequently Asked Questions
When will I get my SSA-1099 for 2026?
Social Security mails it first class between January 3 and 24, 2027, aiming for delivery by January 31, 2027. You can download a copy from your my Social Security account after January 31.
Which box on the SSA-1099 do I use for my taxes?
Box 5, net benefits. It goes on Form 1040, line 6a. Box 6, if you had federal tax withheld, goes on your return with your other withholding.
Do SSI recipients get an SSA-1099?
No. SSI is not taxable, and Social Security does not issue a tax form to people whose only payment is SSI. If you get both SSI and Social Security, the SSA-1099 covers only the Social Security part.
Where are my Medicare premiums on the SSA-1099?
In the "Description of Amount in Box 3" section, labeled as Medicare Part B, Part C, or Part D premiums deducted from your benefit. You may be able to count them as a medical expense if you itemize deductions.
Does getting an SSA-1099 mean I owe taxes on Social Security?
No. Most people whose only income is Social Security owe no federal tax on it. Benefits become partly taxable only when your combined income passes $25,000 (single) or $32,000 (married filing jointly).
What is the difference between the SSA-1099 and the SSA-1042S?
The SSA-1099 goes to US citizens and residents. The SSA-1042S goes to noncitizens who live outside the United States. It shows the nonresident alien tax withheld from their benefits.
This guide is general information, not tax advice. Benefits USA is not affiliated with the Social Security Administration or the IRS. For your own return, use the IRS worksheet, a tax professional, or a free IRS VITA or TCE site.
