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Thank you, AnnetteB6!
We are going to report the income under the SSA-1099 section, based on what the never-sent SSA-1099 should have said.
As an added note: For 2022, we asked Social Security for a letter explicitly laying out what the new 2022 benefit is. We're awaiting its arrival! That way we will have something in writing even if no SSA-1099 is ever sent. Fortunately, no IRMAA applies for 2022.
‎February 25, 2022
12:12 PM