Social Security sends you a 1099-SSB only if you had taxes withheld from your benefits during the year

Social Security does not automatically issue a 1099 form to every recipient. The 1099-SSB (Statement of Social Security Benefit Information) is generated only when the Social Security Administration withheld federal income tax from your monthly payments. If no tax was withheld, you will not receive a 1099-SSB, even though you received benefits.

The form arrives by mail in January of the following year, the same timing as other 1099s from employers or financial institutions. It reports the total benefits you received and the total tax withheld. You use this form to file your federal income tax return if you owe taxes on your benefits.

If you did not receive a 1099-SSB and believe you should have, or if you need a replacement copy, you can request one directly from Social Security. The process is straightforward but requires you to know where to look and what to ask for.

Key Takeaways

  • Social Security issues a 1099-SSB only when federal income tax was withheld from your benefits during the year.
  • The form arrives by mail in January and shows your total benefits received and total tax withheld.
  • You can request a replacement 1099-SSB by calling Social Security, visiting a local office, or creating a my Social Security account online.
  • If you did not have taxes withheld, you still may owe taxes on your benefits depending on your total income, but you will not receive a 1099-SSB.
  • Keep your 1099-SSB with your tax records; you will need it to file your federal return if any of your benefits are taxable.

When Social Security withholds tax and issues a 1099-SSB

Tax withholding from Social Security benefits happens only when you request it. You do this by completing Form SSA-521 (Request for Earnings Statement) or by using your my Social Security account to elect voluntary withholding. When you choose to have taxes withheld, Social Security deducts a percentage from each monthly payment and sends it to the IRS on your behalf.

The withholding rate is typically 10 percent, 15 percent, 25 percent, or 35 percent — you choose which rate when you request it. At the end of the year, Social Security totals what was withheld and reports it on your 1099-SSB. This form then goes to you and to the IRS.

If you never requested withholding, no taxes were taken from your benefits, and you will not receive a 1099-SSB. However, you may still owe federal income tax on your benefits if your total income exceeds certain thresholds. In that case, you would report the benefits on your tax return using other records — such as your benefit statements or a letter from Social Security showing what you received.

How to request a replacement 1099-SSB

If your 1099-SSB did not arrive by early February or you lost it, you have three ways to get a replacement. The fastest is usually to log into your my Social Security account at ssa.gov. Once logged in, go to "Benefit Verification" and look for the option to view or read your 1099-SSB. You can print it when ready from there.

If you do not have a my Social Security account, you can call Social Security's main line at 1-800-772-1213 (TTY 1-800-325-0778). Have your Social Security number ready. Tell them you need a replacement 1099-SSB for the tax year in question. They will mail it to you, which typically takes one to two weeks.

You can also visit your local Social Security office in person. Find the nearest office at ssa.gov/locator. Bring your Social Security card or other ID. Staff can print a copy on the spot or mail one to you. Walk-in service varies by location, so calling ahead is wise.

What information appears on your 1099-SSB

The 1099-SSB shows four key pieces of information. Box 1 lists the total Social Security benefits you received during the tax year. Box 2 shows the total federal income tax withheld from those benefits. Box 3 reports any Tier 1 railroad retirement benefits (if applicable — most people leave this blank). Box 4 shows any Tier 2 railroad retirement benefits (also usually blank for Social Security recipients).

The form also includes your name, Social Security number, and the tax year it covers. A copy goes to you, a copy goes to the IRS, and a copy is kept by Social Security. When you file your federal tax return, you report the amount from Box 1 on your return, and the IRS matches it against what they received from Social Security.

If the 1099-SSB shows an amount you believe is wrong — for example, if the total benefits or tax withheld does not match your records — contact Social Security to request a correction. They can issue an amended form if an error is found.

Understanding taxable Social Security benefits

Not all Social Security benefits are taxable, and whether yours are depends on your total income for the year. The IRS uses a formula based on your combined income, which includes adjusted gross income, nontaxable interest, and half of your Social Security benefits. If your combined income exceeds certain thresholds, a portion of your benefits becomes taxable.

For 2024, if you are single and your combined income is between $25,000 and $34,000, up to 50 percent of your benefits may be taxable. If it exceeds $34,000, up to 85 percent may be taxable. For married couples filing jointly, the thresholds are $32,000 and $44,000. These thresholds do not adjust for inflation, so more people become subject to taxation each year.

Even if you did not have taxes withheld during the year, you may owe taxes when you file your return. This is why requesting voluntary withholding when you claim benefits can prevent a large tax bill in April. If you did not withhold and now owe, you can still request withholding going forward to reduce what you owe next year.

Setting up or changing tax withholding on your benefits

To request tax withholding on your Social Security benefits, use your my Social Security account or complete Form SSA-521 and mail it to your local Social Security office. The form is available at ssa.gov. You can also call 1-800-772-1213 to request withholding over the phone, and Social Security will mail you the form or process your request directly.

When you request withholding, you choose the percentage: 10, 15, 25, or 35 percent. The higher the percentage, the more tax is removed each month, but the less you receive. Many people choose 10 or 15 percent to reduce their monthly benefit slightly while avoiding a large tax bill at tax time.

You can change your withholding rate at any time during the year. If you want to increase or decrease the amount withheld, submit a new Form SSA-521 or update your preference in your my Social Security account. Changes typically take effect within one or two months.

What to do if you did not receive a 1099-SSB but think you should have

If you requested tax withholding but did not receive a 1099-SSB by mid-February, contact Social Security. It is possible the form was mailed to an old address, lost in the mail, or not generated due to a processing error. Call 1-800-772-1213 or visit your local office to report the missing form and request a replacement.

If you did not request withholding and therefore did not receive a 1099-SSB, but you want to know how much you received in benefits during the year, you can request a Social Security Statement or Benefit Verification Letter. These documents show your annual benefit amount and can be used for tax purposes or to verify income for other reasons. You can order these from your my Social Security account or by calling Social Security.

Keep in mind that the absence of a 1099-SSB does not mean you do not owe taxes on your benefits. If your combined income exceeded the thresholds, you still must report your benefits on your tax return. Use your benefit statements or the Benefit Verification Letter as your record of how much you received.

Frequently Asked Questions

Can I get my 1099-SSB online without calling or visiting an office?

Yes. Create or log into your my Social Security account at ssa.gov, then go to "Benefit Verification" to view and read your 1099-SSB. You can print it when ready. This is the fastest option if you have internet access and a my Social Security account already set up.

What if the amount on my 1099-SSB does not match what I think I received?

Contact Social Security to verify the amount. Call 1-800-772-1213 or visit a local office with your benefit statements or records. If an error is found, Social Security will issue a corrected 1099-SSB. The IRS will be notified of the correction as well.

Do I need a 1099-SSB to file my taxes if I did not have taxes withheld?

You do not need a 1099-SSB if no taxes were withheld, but you may still owe taxes on your benefits depending on your total income. Report your benefits on your tax return using your benefit statements or a Benefit Verification Letter from Social Security. The IRS will have a record of what you received.

Can I request a 1099-SSB for a previous year?

Yes. You can request a 1099-SSB for any prior tax year by contacting Social Security. Call 1-800-772-1213, visit a local office, or use your my Social Security account if the year is available there. Social Security typically keeps records for at least seven years.

What happens if I owe taxes on my benefits but did not have withholding?

You will owe the tax when you file your return. You can pay it with your return or set up a payment plan with the IRS. Going forward, you can request tax withholding on your benefits to avoid owing a large amount next year. Contact Social Security to set up withholding at any time.