Form SSA-1099: Social Security Benefit Statement Explained
Form SSA-1099 is the Social Security Benefit Statement: box 3 shows benefits paid, box 4 benefits repaid to SSA and box 5 net benefits (box 3 minus box 4), the amount Publication 915 (2025) says to use to figure whether any benefits are taxable. SSA’s Program Operations Manual says SSA mails the form first class between January 3 and 24 each year for delivery by January 31, to those who have not opted out of the mailing, and that a replacement can be requested after January 31.
Maintained by Archie Chang · Sources checked against agency text on November 2, 2026 · Methodology & sources
What Form SSA-1099 is
SSA issues Form SSA-1099 to people who got Social Security benefits in the year. SSA’s own manual and Publication 915 (2025) describe it as follows.
“Beneficiaries use the Forms SSA-1099 and SSA-1042S (Social Security Benefit Statements) to determine if their benefits are taxable and to determine the amount they are required to report to the Internal Revenue Service (IRS).”
“SSA-1099, (Social Security Benefit Statement) for U.S. citizens and residents; and
SSA-1042S, (Social Security Benefit Statement ) for individuals who are not U.S. citizens or residents.”
“Every person who received social security benefits will receive a Form SSA-1099. If you receive benefits on more than one social security record, you may get more than one Form SSA-1099. IRS Notice 703 will be enclosed with this form. It contains a worksheet to help you figure if any of your benefits are taxable. Don’t mail Notice 703 to either the IRS or the SSA.”
When SSA mails it
The two SSA web pages quoted on this page are shown as captured by the Internet Archive on October 19, 2026 and October 8, 2026, with the SSA.gov addresses linked under Sources. The October 19, 2026 capture still carries a sentence about the 2025 form, quoted here as captured.
“SSA mails Forms SSA-1099 and SSA-1042S (Social Security Benefit Statement) first class between January 3 and 24 each year for delivery by January 31, to those who have not opted out of the mailing through my Social Security ( my SSA) website (reference GN 05002.005C.2 ).”
“Download a copy of your 1099 or 1042S tax form so you can report your Social Security income on your tax return.
Your 2025 tax form will be available online on February 1, 2026. Most people get a copy in the mail.”
How to get a replacement
“A beneficiary may request a replacement (at no cost) SSA-1099 or SSA-1042S after January 31 by using any option listed in this section.”
“Download tax form in your account
Download your 1099 or 1042S tax form in your Social Security account.”
“Available 24 hours a day, 7 days a week in English and Spanish.
Call +1 800-772-1213
When you hear "How can I help you today?" say "ten ninety-nine."
Call TTY +1 800-325-0778 if you're deaf or hard of hearing.”
“Beneficiaries may call SSA’s N8NN at 1-800-772-1213 between 8:00 a.m. and 7:00 p.m. Monday through Friday to request a replacement SSA-1099 or SSA-1042.”
“Select "Request a Paper Copy of your SSA-1099/1042S by Mail" link to have a paper copy of the current SSA-1099/1042S sent to the address on file. The IU should allow 10 days for receipt or 30 days if the beneficiary lives outside the United States.”
“Users cannot request a replacement of current benefit statements from mid-December through January 31 each year. However, historical benefit statements are accessible for any of the past 5 years for which benefits were paid.”
“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.”
Form SSA-1099 box by box
The table follows Publication 915 (2025), which prints a sample of the 2025 form. Publication 915 (2025) shows box 7 (Address) on its sample form but has no separate description of it.
| Box | Label in Publication 915 (2025) | What Publication 915 (2025) says |
|---|---|---|
| Box 1 | Box 1—Name | The name shown in this box refers to the person for whom the social security benefits shown on the statement were paid. If you received benefits for yourself, your name will be shown. |
| Box 2 | Box 2—Beneficiary's Social Security Number | This is the U.S. social security number, if known, of the person named in box 1. |
| Box 3 | Box 3—Benefits Paid in 2025 | The figure shown in this box is the total benefits paid in 2025 to you (the person named in box 1). This figure may not agree with the amounts you actually received because adjustments may have been made to your benefits before you received them. |
| Box 4 | Box 4—Benefits Repaid to SSA in 2025 | The figure shown in this box is the total amount of benefits you repaid to the SSA in 2025. |
| Box 5 | Box 5—Net Benefits for 2025 (Box 3 Minus Box 4) | The figure in this box is the net benefits paid to you for the year. It is the result of subtracting the figure in box 4 from the figure in box 3. |
| Box 6 | Box 6—Voluntary Federal Income Tax Withheld | This shows the total amount of federal income tax withheld from your benefits. Include this amount on your income tax return as tax withheld. |
| Box 7 | Box 7. Address | Address, as printed on the sample form |
| Box 8 | Box 8. Claim Number (Use this number if you need to contact SSA.) | In all your correspondence with the SSA, be sure to use the claim number shown in box 8. |
“Sometimes an asterisk (*) may appear after the amount shown. This indicates that retroactive payments for earlier years have been included in the total.”
“If parentheses are around the figure in box 5, it means that the figure in box 4 is larger than the figure in box 3. This is a negative figure and means you repaid more money than you received in 2025.”
“The word “NONE” will appear in this box for beneficiaries who do not elect to have tax voluntarily withheld.”
“The Social Security Benefit Statement Instruction Sheet , Form SSA-1099-F2-INST now instructs beneficiaries to attach a copy of their Form SSA-1099 to their federal tax return if an entry appears in the VTW box on the form.”
Using box 5: base amounts
Publication 915 (2025) ties box 5 to a comparison with a base amount. The amounts below are the same ones the taxable Social Security benefits calculator on this site uses. Whether a state taxes benefits is a separate question, covered on the states that tax Social Security page.
“Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Your repayments are shown in box 4. The amount in box 5 shows your net benefits for 2025 (box 3 minus box 4). Use the amount in box 5 to figure whether any of your benefits are taxable.”
“To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of:
1. One-half of your benefits; plus
2. All your other income, including tax-exempt interest.”
| Filing status, as Publication 915 (2025) words it | Base amount |
|---|---|
| single, head of household, or qualifying surviving spouse | $25,000 |
| married filing separately and lived apart from your spouse for all of 2025 | $25,000 |
| married filing jointly | $32,000 |
| married filing separately and lived with your spouse at any time during 2025 | $0 |
“If the only income you received during 2025 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally aren’t taxable and you probably don’t have to file a return.”
“You will pay federal income taxes on your benefits if your combined income (50% of your benefit amount plus any other earned income) exceeds $25,000/year filing individually or $32,000/year filing jointly.
You can pay the IRS directly or withhold taxes from your payment. You may choose to withhold 7%, 10%, 12%, or 22% of your monthly payment.”
SSA’s wording (“combined income”, “any other earned income”) differs from Publication 915’s (“all your other income, including tax-exempt interest”); both are quoted as written. For payment dates and the annual cost-of-living adjustment, see Social Security payment schedule 2027 and Social Security COLA 2027.
Frequently asked questions
What is Form SSA-1099?
SSA’s manual says: “Beneficiaries use the Forms SSA-1099 and SSA-1042S (Social Security Benefit Statements) to determine if their benefits are taxable and to determine the amount they are required to report to the Internal Revenue Service (IRS).” SSA issues the SSA-1099 for U.S. citizens and residents and the SSA-1042S for individuals who are not.
When does SSA mail Form SSA-1099?
SSA’s manual (POMS GN 05002.220, effective 02/03/2025) says SSA mails the form first class between January 3 and 24 each year for delivery by January 31, to those who have not opted out of the mailing through the my Social Security website. SSA’s page, as captured by the Internet Archive on October 19, 2026, says “Most people get a copy in the mail.”
How can a replacement Form SSA-1099 be requested?
SSA’s manual says a beneficiary may request a replacement at no cost after January 31. SSA’s page (Internet Archive capture of October 19, 2026) lists downloading the form in a Social Security account and an automated phone line at 1-800-772-1213 where callers say “ten ninety-nine.” The manual (POMS GN 05002.220, effective 02/03/2025) lists a paper copy by mail (allow 10 days, or 30 days outside the United States) under the my Social Security online route, and says users of that route cannot request a replacement of a current statement from mid-December through January 31 each year. It also lists calling 1-800-772-1213 between 8:00 a.m. and 7:00 p.m. Monday through Friday.
What do boxes 3, 4 and 5 on Form SSA-1099 show?
Publication 915 (2025) says box 3 shows the total benefits paid in 2025, box 4 the total benefits repaid to SSA in 2025, and box 5 the net benefits (box 3 minus box 4). If box 5 is in parentheses, the box 4 figure is larger than the box 3 figure. Box 6 shows voluntary federal income tax withheld.
Is the box 5 amount the taxable amount?
No. Publication 915 (2025) says “Use the amount in box 5 to figure whether any of your benefits are taxable.” It describes comparing a base amount with one-half of benefits plus all other income, including tax-exempt interest. The taxable Social Security benefits calculator follows the same base amounts.
What are the base amounts for Social Security benefits?
Publication 915 (2025) gives a base amount of $25,000 for single, head of household or qualifying surviving spouse; $25,000 for married filing separately and lived apart from the spouse for all of 2025; $32,000 for married filing jointly; and $0 for married filing separately and lived with the spouse at any time during 2025. SSA’s page (Internet Archive capture of October 8, 2026) words it as combined income that “exceeds $25,000/year filing individually or $32,000/year filing jointly.”
Does SSI produce a Form SSA-1099?
SSA’s page (Internet Archive capture of October 19, 2026) says: “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.”
Related form pages and tools
- Form 1099-SA: HSA Distributions and Distribution Codes
- Form 1099-Q: 529 Plan Distributions, Box by Box
- Form W-2G: 2026 Gambling Winnings Reporting Threshold
- Taxable Social Security benefits calculator
- States that tax Social Security
- Social Security payment schedule 2027
- Social Security COLA 2027
- 1099 reporting thresholds
Sources (checked November 2, 2026): IRS: Publication 915, Social Security and Equivalent Railroad Retirement Benefits (2025), PDF · SSA: Get tax form (1099/1042S), Internet Archive copy captured October 19, 2026 · SSA: Get tax form (1099/1042S), on SSA.gov · SSA: Request to withhold taxes, Internet Archive copy captured October 8, 2026 · SSA: Request to withhold taxes, on SSA.gov · SSA: POMS GN 05002.005, The Social Security Benefit Statement · SSA: POMS GN 05002.010, Box 3, Benefits Paid · SSA: POMS GN 05002.016, Box 6, Voluntary Federal Income Tax Withheld · SSA: POMS GN 05002.220, Replacement Social Security Benefit Statement