1. Thanks for the added clarification "...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)". which provides further explanation about what rjs already answered for me in my simple example.
2. Regarding your statement "...benefits notices can be confusing, and sometimes appear contradictory." I agree with that. I see differences between the on-line "Benefit Verification Letter" and the mailed "Notice of Award." The differences are not regarding any issues you mentioned, but regarding what the exact gross benefit amount is for a new spousal benefit that is to start for November and why there are certain differences from what would be expected. After calling SS and writing them and waiting for responses I'm sure I'll get to the bottom of it by asking them to show their calculations and to answer a couple of other specific questions. So in the meantime their benefits notices are pieces to the puzzle but more is needed to understand the full picture!
(Keep in mind I am doing year end tax planning, to determine 2023 taxable income to a very exact threshold.)
