I agree with xmasbaby0: use the amount showing in Box 3 as Benefits Paid on the Form 1099-SSA.
For most taxpayers, income from Social Security is reported on the 1040, Personal Income Tax Form, on a "cash-basis". So in your example, since you have gotten just one month's deposit from Social Security (November's benefits), your Form 1099-SSA will show just 1 month's payment. This is so even though you are due December's benefits, which will arrive in January of the following year. In the next year, you should expect to see 12 month's payments on the Form 1099-SSA. For tax purposes it does not matter that the benefit payment cover Dec to Nov, rather than Jan - Dec. Another way of thinking of this is that the Form 1099-SSA is an IRS form, which follows a cash basis; and does not care what is due you until you actually receive it (again on a cash basis).
But you may still be surprised or even shocked to discover the amount on the 1099-SSA. It's not due to the BENEFITS vs PAYMENTS timing issue you allude to, but possible Medicare deductions which make Social Security income complicated to estimate. On Form 1099-SSA, Box 3 is the "gross" amount, "Benefits Paid". This is the sum of Benefits paid to you before deductions. Below Box 3 is description of the Box 3 amount. In the description is a figure, "Paid by check or Direct deposit", this is the sum of your benefits received for the calendar year (sum of deposited amounts for the year). The difference between the Box 3 "gross" amount and the Direct deposit amount are deductions: health care premiums paid into Medicare. It may be difficult to sum the premiums deducted for Medicare based on benefits letters because in my experience the SSA does not provide a schedule of amounts deducted; and benefits notices can be confusing, and sometimes appear contradictory. I recommend you wait until you receive your Form 1099-SSA to determine the exact amount of Medicare Part B, possibly Part D premiums and other premiums deducted.
Here's an example (taken from my own 2022 SSA-1099 (amounts modified):
Box 3 Benefits Paid in 2022: $ $24,985.20
Description of Amount in Box 3:
Paid by check or direct deposit + $22,075.60 (sum of deposits Jan 1 to Dec31)
Medicare Part B premiums deducted + 2307.60
Medicare Prescription Drug Premiums (Part D) deducted + 602.00
Total Additions $24,985.20 (Amount to be reported on 1040)
Benefits for 2022 $24,985.20
Hope this helps,
Dan B.
