What a SSA-1099 is, in plain words
Everyone who got Social Security benefits gets one: retirement, survivor or disability (SSDI). SSI isn't taxable and doesn't come with an SSA-1099.
Box 5 is the number that matters. Somewhere between none and 85% of it gets added to your income, depending on what else you had: a pension, IRA withdrawals, wages, interest.
If Social Security was your only income, usually none of it is taxed, and you may not need to file at all.
SSA-1099, RRB-1099 or 1099-R?
SSA-1099This form
- Sent by
- Social Security
- Covers
- Retirement, survivor and disability benefits
- How much is taxed
- None to 85%, by a worksheet
RRB-1099→
- Sent by
- Railroad Retirement Board
- Covers
- The Social Security part of railroad retirement
- How much is taxed
- The same none-to-85% worksheet
1099-R→
- Sent by
- A pension, 401(k) or IRA
- Covers
- Withdrawals and pension checks
- How much is taxed
- Usually all of it, except Roth and after-tax money
Form SSA-1099
What every box means
Tap any box. The ones marked red end up on your tax return.
Form SSA-1099 Social Security Benefit Statement
2025
Ends up on your return Private: keep it safe
Read all 8 boxes as a list
- Box 1 Name
- The person the benefits were paid to. On a joint return, each of you gets your own SSA-1099. Both go on the return.
- Box 2 Beneficiary's SSN
- Your Social Security number. Check that it's yours. Nothing on your return comes from this box.
- Box 3 Benefits paid
- Everything paid to you, before anything was taken back. The description below it lists Medicare premiums that came out. Medicare premiums listed here can be a medical deduction if you itemize.
- Box 4 Benefits repaid
- Benefits you paid back to Social Security this year. Already subtracted in box 5.
- Box 5 Net benefits
- Box 3 minus box 4. The number that matters. Up to 85% of it becomes taxable. How much depends on your other income plus half of this number.Goes on: Form 1040, line 6a (taxable part on 6b)
- Box 6 Voluntary federal tax withheld
- Tax you asked Social Security to hold back (7%, 10%, 12% or 22%). It counts as already paid.Goes on: Form 1040, line 25b
- Box 7 Address
- Where it was mailed. Nothing on your return uses it.
- Box 8 Claim number
- Your Social Security claim number. Use it when you call Social Security. Not on your return.
Where it goes on your tax return
The boxes that become numbers on your return, and the line each one lands on. Tap one to see why.
Box 5Net benefitsForm 1040, line 6a (taxable part on 6b)
Box 3 minus box 4. The number that matters. Up to 85% of it becomes taxable. How much depends on your other income plus half of this number.
How much of mine is taxable?Box 6Voluntary federal tax withheldForm 1040, line 25b
Tax you asked Social Security to hold back (7%, 10%, 12% or 22%). It counts as already paid.
What do I do with it?
Do I have to do anything with it?
If you file, it goes on your return, even if none of it ends up taxable. If Social Security is your only income, you probably don't need to file at all.
How much of it is taxable?
Add your other income to half of box 5. Single: under $25,000, none of it. Married filing together: under $32,000, none. Above that, up to 50%, then up to 85%. Never more than 85%.
It's wrong
Call Social Security at 800-772-1213 or visit an office. They issue a corrected statement.
I never got one
It's mailed by January 31. Get a copy any time from your my Social Security account online.
Lost it, or it never came?
You can download a replacement in a few minutes.
Is Social Security taxable? The worksheet in plain words- 1Online: sign in to my Social Security at ssa.gov, open Replacement Documents, and download the SSA-1099. Past years are there too.
- 2By phone: 800-772-1213. They mail it.
- 3Past years: also on your IRS Wage & Income transcript.
Free tool
Need the numbers off your SSA-1099 in a spreadsheet?
Drop the PDF or a photo. Every box comes back as an Excel column. No account, and we keep nothing.
Questions people ask
Is Social Security taxable?
Sometimes. Up to 85% of it can be added to your income, depending on your other income. If Social Security is all you have, it usually isn't taxed at all.
Does 85% taxable mean an 85% tax?
No. It means at most 85 cents of each dollar is counted as income, then taxed at your normal rate.
Is there a new deduction for seniors?
Yes, starting with 2025: up to $6,000 per person 65 or older, on top of the standard deduction. It shrinks at higher incomes.
What's the difference between an SSA-1099 and an RRB-1099?
Same idea, different payer. Railroad retirement benefits come on an RRB-1099 from the Railroad Retirement Board.
Related forms
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