topic SSA-1099 paid to me O/A/O in Retirement tax questions

SSA-1099 paid to me O/A/O

bmartel — Mon, 03 Feb 2025 14:33:17 GMT

I received a form SSA-1099 for 2024 in my name and SS#, with my mother's SS in box 8.

I also have a SSA-1099 for my own SS income.

There was a delay in receiving my mother's benefit (she passed in 2023).

How do I report this income? Is it a lump sum SS payment? Or do I add it to my own benefit for 2024? Or is it non-taxable income?

TIA

Re: SSA-1099 paid to me O/A/O

SabrinaD2 — Wed, 05 Feb 2025 01:41:52 GMT

If you received an SSA-1099 with your mother's Social Security number in Box 8, here's what to do:

Lump-Sum Death Benefit: If it's the $255 lump-sum death benefit, it's nontaxable and doesn't need to be reported.
Delayed Social Security Benefits: Report it as income on your tax return. It's taxable to you as the beneficiary.
Separate Reporting: Don't combine this amount with your own Social Security benefits. Report it separately.
Taxable Income: The amount may be taxable depending on your total income.
To report the SSA-1099s sign in to TurboTax and while your are logged in, click on to Social Security benefits and answer the questions.

For more details, check the IRS guidelines on Social Security income and Publication 915 and this TurboTax Guide.

Re: SSA-1099 paid to me O/A/O

bmartel — Tue, 11 Feb 2025 15:33:27 GMT

Sorry, I still don't understand how or where to add a second SSA 1099 in addition to my own.

On the Turbotax SSA income page it says:

Enter the info from your SSA-1099 below. If you have more than one, add up the amounts for each box, which implies that I should combine the amounts.

Re: SSA-1099 paid to me O/A/O

KrisD15 — Tue, 11 Feb 2025 16:13:35 GMT

You would add it to your own income if the payment was sent to you as "Income in Respect to a Decedent"

What that term means is that you are getting, claiming and paying tax on income that was owed to the decedent, but paid to you.

For the SSA-1099, add the additional income to your SSA-1099 Box 5 and enter the total amount.

As stated in the answer above, if this is reporting $255.00 as the lump-sum death benefit, then it is not reported. If you are unsure, please look at the description listed under Box 3 on that 1099