If you received Social Security benefits during 2026, you'll use Form SSA-1099 or SSA-1099-SM to report those benefits on your federal tax return. This form shows the total benefits paid to you during the year, along with any federal income tax withheld.
Not all Social Security benefits are taxable, but you should enter your SSA-1099 information so the correct taxable amount can be calculated on your return.
Where Do I Enter Form SSA-1099?
In the tax program, follow these steps:
- Go to Federal.
- Select Income and then My Forms.
- Choose 1099-R, RRB, SSA - Distributions from pensions, annuities, retirement accounts, Social Security, etc.
- Select Social Security Benefits/RRB-1099.
Enter the information exactly as it appears on your form.
What Information Do I Need From My SSA-1099?
Here are the most commonly used boxes on Form SSA-1099:
Box 5: Net Benefits for 2026
Box 5 shows the net amount of Social Security benefits paid to you during the year. This is the primary amount used to determine whether any of your benefits are taxable.
Box 6: Federal Income Tax Withheld
Box 6 shows any federal tax withheld from your Social Security payments. While withholding is available, it's uncommon for most recipients to have federal tax withheld from their benefits.
Box 3: Benefit Details and Adjustments
Box 3 provides a breakdown of:
- Benefits paid
- Medicare premiums deducted
- Any adjustments to your benefits
If no adjustments were made during the year, the form typically shows "None."
How Do I Enter Medicare Premiums?
Your Medicare premium information is listed in Box 3 of Form SSA-1099. In most cases, you do not need to enter Medicare premiums separately when reporting your Social Security benefits. Keep the form with your tax records in case you need it for reference.
How Do I Report a Lump-Sum Social Security Payment?
If you received a lump-sum Social Security payment that relates to a prior year, special tax rules may apply. The IRS provides a lump-sum election that can sometimes reduce the taxable portion of your benefits. If you need to report a Lump Sum Payment on this page; please click here for further instructions.
To view a Form SSA-1099 example, click here.
What If I Received More Than One SSA-1099?
If you received multiple SSA-1099 forms for yourself during 2026, combine the amounts from all of your forms and enter the totals in the program.
How Do I Add My Spouse's Social Security Benefits?
If you're filing a Married Filing Jointly return, follow the same steps above to enter Social Security benefits. The program will provide separate entry fields for both spouses' SSA-1099 information.
Keep in Mind
Even if your Social Security benefits end up being non-taxable, you should still enter your SSA-1099 information. The IRS receives a copy of the form and expects it to be reflected on your tax return when applicable. Entering the form accurately helps ensure the correct calculation of any taxable benefits and federal withholding credits.