Do I have to claim my first SS payment that I receive on Jan. 10 for December on my 2023 return?

[xmasbaby0]

You do not claim Social Security "checks" on your tax return.   For any SS benefits that were paid to you in 2023 you will receive a SSA1099 from Social Security.  They mail them in January.   If your first benefit was not paid to you until January 2024, then expect a SSA1099 in your mail next year----you will enter the SSA1099 on your 2024 tax return.

[VolvoGirl]

No.  That should go on your 2024 return next year.  Unless you got the SSA-1099 tax form for 2023.  

[BillM223]

Both answers above are correct. The SSA pays a month in arrears (i.e., for December, they pay in January), but because nearly all individual taxpayers operate on a cash basis, you report income when you RECEIVE it, not when it might have been due.

So, don't worry, just report the income when you get the SA-1099 form, as noted above.