Are Social Security benefits taxable in the year to which they are attributed or the year in which they are received?

[tmtolliver]

A December 2018 benefit is typically not paid until January.  Is it taxable in 2018 or 2019?

[TomYoung]

The receipt date is what governs "when" it's taxable.

[DoninGA]

A Social Security benefit paid in December would be paid on the 1'st Wednesday through the last Wednesday of the month depending on your date of birth.

[xmasbaby0]

You will get a SSA1099 for your 2018 SS benefits. Go to Federal> Wages & Income>>Retirement Plans and Social Security  (SSA1099 and 1099RRB) to enter your SSA1099.

[fanfare]

@DoninGA  Not really, that Dec check is payment of your November benefits, even when it comes on the last Wednesday.

[fanfare]

@DoninGA  Not really, that Dec check is payment of your November benefits, even when it comes on the last Wednesday.

[tmtolliver]

So, the January 2019 check for December 2018 benefits is taxable in 2019.  Correct?

[Anonymous]

yep

[Anonymous · Accepted solution]

so december 2018 benefits paid in january 2019 are taxable in 2019 and that's how the SSA reports it on form 1099-ssa that yuo will get

[tmtolliver]

Thanks

[Anonymous]

the january 2019 check will not be on the 2018  1099-ssa