Yes, you will receive tax forms for your SSDI benefits

If you received Social Security Disability Insurance (SSDI) payments during the year, Social Security will send you a Form SSA-1099 by January 31st. This form reports the total amount of benefits you were paid. You will receive it whether or not you owe taxes on those benefits — Social Security sends the form to everyone who received payments that year.

The form arrives in the mail at the address Social Security has on file for you. If you have a my Social Security account, you can also view and read your SSA-1099 online before the paper copy arrives. The form shows only your SSDI payments; it does not include any other income you may have earned.

Whether you actually owe federal income tax on your SSDI depends on your total income for the year and your filing status. Some people with SSDI pay no tax on their benefits. Others pay tax on part or all of them. The SSA-1099 itself does not determine your tax liability — it is straightforward the record of what you received.

Key Takeaways

  • Social Security sends Form SSA-1099 to every SSDI recipient by January 31st, showing your total benefits for the year.
  • You may owe federal income tax on some or all of your SSDI, depending on your total income and filing status — not all SSDI recipients owe tax.
  • If you have other income (wages, interest, pensions), that income counts toward the threshold that determines whether your SSDI is taxable.
  • You can view your SSA-1099 online through my Social Security before the paper form arrives in the mail.

When SSDI benefits are taxable

Your SSDI becomes subject to federal income tax only if your combined income exceeds a certain threshold. Combined income means your SSDI plus any other income you received — wages, self-employment income, interest, dividends, pensions, or other benefits.

The threshold depends on your filing status. For a single filer, the threshold is $25,000. For married filing jointly, it is $32,000. For married filing separately, it is $0 — meaning any SSDI at all may be taxable if you file separately from your spouse. These thresholds have not changed in many years and do not adjust annually.

If your combined income is below the threshold for your filing status, you owe no federal income tax on your SSDI. If it exceeds the threshold, up to 50 percent or 85 percent of your benefits may be taxable, depending on how much your income exceeds the threshold. The exact calculation is complex and depends on the specific amounts.

How to report SSDI on your tax return

When you file your federal income tax return, you will report your SSDI on Form 1040 (the main individual income tax form). The amount from your SSA-1099 goes on the line for Social Security benefits. Your tax software or tax preparer will use this figure to calculate whether any of your benefits are taxable.

You do not file the SSA-1099 itself with your return. You keep it for your records. The IRS receives a copy directly from Social Security, so the amount is already in their system when they process your return.

If you use tax software, it will walk you through entering the amount from your SSA-1099 and will calculate the taxable portion automatically. If you work with a tax preparer or accountant, bring the SSA-1099 with you along with documentation of any other income you received during the year.

What if you did not receive an SSA-1099

If you received SSDI during the year but did not get a Form SSA-1099 by early February, contact Social Security directly. You can call 1-800-772-1213 (TTY 1-800-325-0778) or visit your local Social Security office. Have your Social Security number ready.

You can also check your my Social Security account online to see if the form is available there. Sometimes the online version appears before the paper copy arrives. If the form shows in your account but you have not received it by mail, you can read and print it yourself.

Do not file your tax return without reporting your SSDI. If you cannot locate the form, Social Security can tell you the exact amount you received during the year, and you can report that amount on your return.

SSDI and state income tax

Some states do not tax SSDI at all. Other states tax it the same way the federal government does — based on your combined income and filing status. A few states have their own rules that differ from federal rules.

Check your state's tax authority website or ask your tax preparer whether your state taxes SSDI. If it does, you will report the same SSA-1099 amount on your state return as you did on your federal return, though the taxable portion may be different.

Keeping records of your SSDI

Keep your SSA-1099 and any tax return you file for at least three years. The IRS can audit returns from prior years, and you will need the form to prove the amount of SSDI you reported. If you file electronically, save a copy of your filed return as well.

If you have questions about whether you reported the correct amount, contact Social Security or a tax professional. Do not assume the form is wrong — Social Security's records are usually accurate — but a tax preparer can help you understand what the form means and how it affects your taxes.

Frequently Asked Questions

Do I have to file a tax return if I only have SSDI income?

Not necessarily. If your only income is SSDI and it is below the taxable threshold for your filing status, you do not have to file a federal return. However, if you have other income (even a small amount of wages or interest), you may need to file. Use the IRS interactive tool on irs.gov to determine whether you must file.

What if I owe taxes on my SSDI?

You can pay the tax when you file your return, or you can request that Social Security withhold taxes from your monthly SSDI payment. To set up withholding, complete Form W-4V and send it to your local Social Security office. This spreads the tax payment across the year instead of owing it all at once.

Can I get a refund if too much tax was withheld from my SSDI?

Yes. If you requested tax withholding and too much was taken out, you will receive a refund when you file your return. The refund comes from the IRS, not from Social Security. File your return to claim it.

Does the SSA-1099 include Supplemental Security Income (SSI)?

No. SSI is a different program and does not generate an SSA-1099. SSI is not taxable income. If you receive both SSDI and SSI, you will receive a separate form for each program.

What if my address changed and I did not receive my SSA-1099?

Update your address with Social Security as soon as possible. You can change it online through my Social Security, by phone at 1-800-772-1213, or in person at a local office. Once your address is updated, you can request a replacement SSA-1099 if you did not receive the original.