Social security benefits are reported to the taxpayer on Form SSA-1099, Social Security Benefit Statement. Sometimes taxpayers do not bring this form with them because they think that social security benefits are not taxable. To correctly calculate their tax returns, you need to know the amount in box 5 (Net Benefits) of the form. You may have to ask taxpayers to return with their Forms SSA-1099.

Taxpayers who did not receive the Form SSA-1099, or have misplaced it, can get a printout of benefits from the local Social Security office.