social security underpayments for tax reporting year

[leysotor]

are social security underpayments reported as lump-sum payments when filing your taxes?

[xmasbaby0]

Please explain what you mean by a Social Security "underpayment".   Where are you seeing that?

[leysotor]

The amounts are shown down at the bottom of the box labeled "description of amount in box 3" om the SSA-1099.  Box 5 Net Benefits for 2023 is equal to box 3 benefits paid amount.

I made the assumption that the amounts were prior years underpayments, not overpayments.  If not underpayments, what are these additional amounts for prior years included in the 2023-year benefits?

Thanks for any assistance.

[Mike9241]

underpayments for prior years would be in box 3. repayments of prior years overpayments would be in box 4  box 5 is the net taxable amiunt