I am doing 2021 Return for Parents. In their 80's and each receive Social Security monthly. Should they have gotten a SSA-1099? Do I report that income?

Yes they should each have a SSA1099 if they both receive SS.     Those are mailed in late January.

 

There is a way to go on the Social Security website and request one.  Go to www.ssa.gov  You have to create an account with a user name and password.

https://www.ssa.gov/myaccount/replacement-SSA-1099.html

https://www.ssa.gov/onlineservices/

https://www.ssa.gov/myaccount/

 

 Go to Federal> Wages & Income>>Retirement Plans and Social Security  (SSA1099 and 1099RRB) to enter your SSA1099.