What Is the SSA-1099, and What Does Each Box Mean?
When it arrives and how to replace it
Social Security mails the SSA-1099 by the end of January for the previous tax year. If it never arrived, was thrown out, or you have moved, you can download a replacement instantly from your my Social Security account at ssa.gov/myaccount. There is no charge, and no third-party site needs to be involved.
Non-citizens who live outside the United States receive form SSA-1042S instead, which reports the same information along with any tax withheld.
What each box means
| Box | What it shows |
|---|---|
| Box 3: Benefits paid | Gross benefits paid to you during the year, before any deductions. |
| Box 4: Benefits repaid | Anything you paid back to SSA during the year, such as an overpayment being recovered. |
| Box 5: Net benefits | Box 3 minus Box 4. This is the figure that goes on your tax return. |
| Box 6: Voluntary withholding | Federal income tax you asked SSA to withhold, if any. |
| Description of Box 3 | The itemised breakdown, including Medicare premiums deducted from your check. |
Hans Goldstein, EA
Founder & Executive Director · Retirement Literacy Foundation, a 501(c)(3) non-profit
Admitted to practice before the IRS
The SSA-1099 shows what you received, not what you owe, and the number that decides the tax is not on the form at all. Put your name below and I’ll send the one-page guide to reading it, including where the taxable portion actually comes from. Reply if a box on yours does not look right.
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The form does not tell you what is taxable
This is the part that surprises people. Box 5 is not your taxable amount. Anywhere from 0% to 85% of it becomes taxable depending on a figure called provisional income: your adjusted gross income, plus any tax-exempt interest, plus half of your Social Security.
- Below the first threshold, none of your benefit is taxable.
- In the middle band, up to 50% becomes taxable.
- Above the upper threshold, up to 85% becomes taxable.
Two people can receive identical SSA-1099s and owe completely different amounts, because one has an IRA withdrawal or a pension and the other does not. Our Social Security tax calculator works out the taxable share for you.
Medicare premiums on the form
The description section under Box 3 lists Medicare Part B, and often Part D, deducted from your benefit. Those premiums may be deductible as a medical expense if you itemise. They are also where an IRMAA surcharge appears, so if you were charged one, this is where you see it.
If a figure looks wrong
Compare Box 5 against your own record of deposits plus any Medicare premiums withheld. If they do not reconcile, common causes are a repaid overpayment appearing in Box 4, a benefit that started or stopped mid-year, or a withheld amount under the earnings test. Contact SSA at 1-800-772-1213 with your figures before filing rather than after.
Sources, checked October 10, 2026. The form and replacements: SSA, get tax form SSA-1099 or SSA-1042S. How much of Box 5 is taxable ($25,000 and $34,000 single; $32,000 and $44,000 joint): IRS Publication 915.
Common questions
What is an SSA-1099?
It is the tax form Social Security sends each January showing the total benefits paid to you in the prior year. It is for your information only. It reports what you received; it is not a bill and it does not calculate tax.
How do I get a replacement SSA-1099?
Download it free from your my Social Security account at ssa.gov/myaccount. Replacements are generally available from early February. SSA never charges for one.
Which box do I use on my tax return?
Box 5, the net benefit, which is Box 3 minus Box 4. Your tax software will then work out how much of it is taxable based on your other income.
Does the SSA-1099 show how much tax I owe?
No. It shows benefits received. Between 0% and 85% of that becomes taxable depending on your provisional income, which is your AGI plus tax-exempt interest plus half your Social Security.
Why is Box 5 higher than what hit my bank account?
Because Medicare premiums deducted from your monthly check still count as benefits paid to you. The description under Box 3 itemises those deductions.
What if I did not receive one?
If you received benefits during the year, SSA issues one. Download a replacement at ssa.gov/myaccount, or call 1-800-772-1213. Non-citizens abroad receive SSA-1042S instead.
See how much of your benefit is actually taxable
The SSA-1099 shows what you received. Our free calculator shows what share of it the IRS keeps, based on your other income.
Open the Social Security tax calculatorThe Retirement Literacy Foundation is a 501(c)(3) non-profit. This guide is general financial education, not individualized investment, tax, or insurance advice. Tax rules change and depend on your personal situation. Consider speaking with a licensed professional before making decisions.