All the issues as to whether the Social Security and workers comp are on the form correctly aside-----does your son have any other income at all? If the only income he received in 2023 is the income shown on his SSA1099, he does not have to file a tax return. Workers compensation is not taxable and does not get entered on a tax return. And, unless your son has some other income from working, from investments, etc. then he does not even have to file a tax return and enter the SSA1099 on a tax return.
We can tell you what goes on a federal tax return----and so far it does not sound like anything your son received needs to go on a tax return. As to how that income is being shown on the forms or whether the amounts are right----that is a discussion for you to have with Social Security.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
**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.**
