Not sure why you are worried about this. All you need to do is enter your SSA1099 exactly as it appears when you enter it into the software. You do not have to do any sort of calculations yourself regarding payments in "arrears", etc.
Social Security will mail your SSA1099 in January.
Go to Federal> Wages & Income>>Retirement Plans and Social Security (SSA1099 and 1099RRB) to enter your SSA1099.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
