Frequently Asked Questions About Social Security Taxes

When will I receive my Form SSA-1099?

The Social Security Administration mails Form SSA-1099 each year in January. If you haven’t received yours by early February, or if you’ve misplaced it, you don’t have to wait for a replacement in the mail. You can get an instant copy online by logging into your personal “my Social Security” account on the Social Security Administration website.

Do I have to pay taxes on survivor or disability benefits?

Yes. For tax purposes, the IRS treats Social Security survivor benefits and disability benefits (SSDI) the same way it treats retirement benefits. They are included in the same provisional income calculation to determine if they are taxable. The same income thresholds apply.

If I work while receiving Social Security, how does that affect my taxes?

If you continue to work and earn a salary while collecting Social Security, that income is added to your AGI. A higher AGI will increase your provisional income, making it much more likely that a larger portion (up to 85%) of your Social Security benefits will be taxable. This is a separate issue from the Social Security earnings limit, which can temporarily reduce your benefit amount if you claim benefits before your full retirement age and earn over a certain amount.

I repaid some Social Security benefits. How does that affect my taxes?

Sometimes, people are overpaid and have to repay benefits to the SSA. Your Form SSA-1099 should show the total benefits you received in Box 3 and the amount you repaid in Box 4. The difference between these two numbers is your net benefit for the year (shown in Box 5), and that is the figure you should use when calculating your provisional income.