TN 18 (12-23)

GN 05002.300 Examples of Completed SSA-1099s

A. Exhibit 1- Retroactive Payments

Box 3 shows that total benefits were $61,914. The “Description of Amount in Box 3” provides details about what is included in the total benefits. In this case, the beneficiary received checks totaling $55,824. In addition, there was a Medicare deduction of $360 and his attorney received $5,730. These figures total the amount in Box 3 of $61,914. This block also shows that benefits were not awarded until some years after the beneficiary first filed. Refer taxpayers to IRS Publication 915 for more information.

B. Exhibit 2 - Withheld to Recover Overpayment

To recover an overpayment, we withheld $2,300 from the benefits. This amount is included in both Boxes 3 and 4 because benefits were paid and repaid.

Had she repaid by personal check, Boxes 3, 4, and 5 would show the same total, but would be described as follows:  

 Box 3 — $16,973.00


Description of Box 3 Paid by check or direct deposit


Total additions


Box 4 — $2,300


Description of Box 4


Amount paid to SSA by check


Box 5 — $14,673.00.


C. Exhibit 3 - Workers' Compensation Offset

Exhibit 3 shows how a SSA-1099 looks when there is Worker’s Compensation Offset and explains that Social Security benefits potentially subject to tax will include any workmen's compensation whose receipt caused any reduction in Social Security disability benefits. For example, if an individual were entitled to $10,000 in Social Security disability benefits but received only $6,000 because of the receipt of $4,000 of workers’ compensation benefits, then, for the purpose of the provisions taxing Social Security benefits, the individual will be considered to have received $10,000 of Social Security benefits.

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GN 05002.300 - Examples of Completed SSA-1099s - 02/02/2017
Batch run: 12/27/2023