TN 8 (02-17)
Box 4 of the SSA-1099 shows benefits repaid to SSA during the year.
Below Boxes 4 and 5, there is a box entitled “Description of Amount in Box 4”. This
describes how all repayments were made.
The “Description of Amount in Box 4” may show one or more of the following legends:
Check(s) returned to SSA — Includes the amount of all Social Security checks returned
to SSA (Because a beneficiary does not have tax liability beginning with DOD, monthly
benefits and returned checks are ignored- See SM 00630.051 Beneficiary Deceased);
Deductions for work or other adjustments— This may include the amount withheld to
recover Title II overpayments for the beneficiary, or an overpayment to another beneficiary
under section 204(a) of the Act; any internal adjustments under annual enforcement
operations; or an amount in facility of payment provision adjustment before 1996;
Other repayments — this may include amounts paid to SSA in cash, by check or money
order, excluding Medicare premiums.