SSA-1099 box guide
SSA-1099 Box 3: Benefits paid
Gross Social Security benefits paid or credited during the calendar year, including amounts withheld for Medicare premiums or voluntary federal income tax.
How to use Box 3
Use Box 5—not Box 3—as the net-benefit starting point for the Social Security Benefits Worksheet. Review the description below Box 3 for prior-year payments and deductions.
Example
If SSA paid $24,000 and deducted $2,400 for Medicare and $1,680 for federal tax, Box 3 can still show $24,000 because withheld amounts count as benefits paid.
Use this box in a calculation
A single SSA-1099 field does not determine the final tax result. Combine it with filing status, other income, tax-exempt interest, deductions, and other withholding.
Open the Social Security taxability calculatorWhat to check before filing
- A prior-year lump-sum payment may be included and identified in the description below Box 3.
- Medicare Parts B, C, and D premiums can appear in the Box 3 description.
- Workers’ compensation offset amounts can affect the benefits reported.