If the total payments include benefits for prior years, these payments will be identified
by the legend, “INCLUDES”. For an example, see exhibit 1 of SSA-1099-SM at GN 05002.300 Examples of Completed SSA-1099s where it shows the following: “Includes”: $9,124
paid in 2002 for 2001, $8,916 paid in 2002 for 2000.