In accordance with the provisions of Public Law 98-21 (the Social Security Amendments of 1983), we began issuing Social Security Benefit
Statements in 1985 for tax year 1984 when Social Security benefits first became subject
to the federal income tax.
CAUTION: Do not confuse the Social Security Benefit Statement with the Form SSA-7004 (Social
Security Statement). The Form SSA-7004 provides workers with their wages and self-employment
income, estimates of tax contributions, and potential benefits. Also do not confuse
Form 1099-MISC, Miscellaneous Income with any of the SSA-1099s mentioned in GN 05002.005E. The Form 1099-MISC is a miscellaneous income form used to report payments made during
the year, including gross proceeds paid to an attorney in connection with legal services.