In order to file taxes, individuals must use Form 1099-SSA, a unique variation of Form 1099, that shows the breakout of Social Security benefits, according to the Internal Revenue Service. Taxpayers must wait for this form to file taxes, as a statement does not suffice.
Form 1099-SSA provides a detailed breakdown of the benefits received over the year so that the proper amount of tax can be calculated, according to the Internal Revenue Service. Many tax software programs automatically calculate the taxable benefit amount, but taxpayers filing on paper can use the interactive tax assistant tool on the IRS website. Benefits are taxable over $25,000 of combined income for single individuals and $32,000 for married individuals.