Form SSA-1099 "Social Security Benefit Statement"

What Is Form SSA-1099?

Form SSA-1099, Social Security Benefit Statement is a form used to report social security benefits that an individual has received the previous year. The Social Security Administration (SSA) mails the form annually in January to all people receiving social security benefits. If you receive benefits on more than one social security record, you may receive more than one Form SSA-1099.

The most recent version of this form is dated January 2019. As of today, no SSA-1099 online copies are available for download or digital filing. A sample of the form can be found below.

The form - incorrectly referred to as IRS Form SSA-1099 - contains a list of received and repaid benefits. It is mailed with the IRS notice 703, which contains a worksheet to assist the taxpayer in figuring out whether the benefits are taxable or not. This form is related to Form SSA-1042S, Social Security Benefit Statement (Nonresident Aliens). Both forms serve the same purpose, however, Form SSA-1042S is mailed to non-citizens who live outside of the United States and have received or repaid their social security benefits the previous year.

When Is SSA-1099 Sent out?

The form is sent out annually in the month of January.

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How to Get a Copy of SSA-1099?

A copy of the form will be mailed to you each year in January. If you need a replacement, there are three ways to obtain it:

  • Contacting your local Social Security office
  • Calling the SSA at 1-800-772-1213 (TTY 1-800-325-0778), Monday through Friday from 7 a.m. to 7 p.m
  • Using My Social Security account on the SSA website. Once you sign in, click the "Replacement Documents" tab and follow the instructions to receive a printable copy of the form.

Replacements can be provided starting February 1st.

How to Get an SSA-1099 for a Deceased Person?

To receive an SSA-1099 for a deceased person, you need to contact the Internal Revenue Service (IRS) and prove that you are authorized to receive the information. Your request must contain the name, address and social security number of the deceased person. Also, you should provide a copy of the death certificate and either a copy of the IRS Form 56, Notice Concerning Fiduciary Relationship or a copy of Letters Testamentary, approved by the court, if it took place.

IRS Form 56 informs the IRS of a fiduciary relationship. A fiduciary is a person who acts on behalf of another person. If this form is used, additional documentation proving the relationship, such as the will of the deceased person, should be attached.

Letters Testamentary, also known as Letters of Administration or Letters of Representation, is a document issued by the court. This document authorizes an individual to manage the affairs of the deceased person. This document will be necessary if there is a need to control the deceased person's assets.

What Is a Non-SSA-1099 Form?

The IRS uses several tax forms under the 1099 number. These forms are used for reporting a variety of income sources, such as dividends, sales proceeds, etc. A full list of IRS 1099 forms can be found on the IRS website.

SSA-1099 Instructions

There is no need to fill out SSA Form 1099. The information provided on the form will be necessary when filing your tax return. The descriptions of the boxes on the form are provided below.

  1. Box 1, Name. This box contains the name of the individual who received Social Security Benefits in the previous year;
  2. Box 2, Beneficiary's Social Security Number. This box contains the SSN of the person, whose name was shown in the previous box;
  3. Box 3, Benefits Paid in 2018. The total amount of benefits paid to the individual will be shown here. This number may differ from the actual amount of received benefits, because there may be adjustments. If the number in this box has an asterisk, it includes benefits received in earlier years;
  4. Box Description of Amount in Box 3. This box lists received benefits in categories and clarifies the adjustments made before the individual received the benefit;
  5. Box 4, Benefits Repaid to SSA in 2018. This box contains the total amount of benefit checks returned to SSA in the previous year. If no repayments were made, the box will contain the word "None";
  6. Box Description of Amount in Box 4. This box clarifies the number given in the previous box;
  7. Box 5, Net Benefits for 2018. This box contains the subtraction of the number in Box 4 from the number in Box 3. This number should be entered in IRS Notice 703. If this number is in parenthesis, it is negative and this means that you repaid more money than you received;
  8. Box 6, Voluntary Federal Income Tax Withheld. This box contains the amount of income tax withheld from your benefits. This number should be provided in your tax return;
  9. Box 7, Address. This box will contain your mailing address;
  10. Box 8, Claim number. This box will contain a figure that will be necessary if you contact the SSA.
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Download Form SSA-1099 "Social Security Benefit Statement"

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