We know you’re busy getting ready for Christmas: looking for gifts, worrying about whether they’ll arrive on time, planning the menu, and putting the finishing touches on your home decorations. However, the Social Security Administration (SSA) has other ideas, so much so that they think December 26 is a good date to send out the forms needed to file your income tax return.
Just because we are waiting for Santa Claus’ gifts does not mean that we should forget that we have to file our tax returns very soon, so it is best to keep an eye on the mailbox and see what the Social Security Administration sends us.
New SSA tax documents
Tens of millions of Americans receive Social Security every month. These same individuals will begin receiving statements detailing how much of the benefits they received in 2025 may be subject to federal taxes. Yes, we know it is completely counterintuitive that a payment received from the SSA would be subject to taxes, but this is the bureaucratic world we live in.
The forms in question are SSA-1099 and SSA-1042S. According to official SSA sources, they will be available online starting December 25—what a strange Christmas gift. For people who still like to receive things in the mail, the federal agency will begin mailing them on December 26. All official and tax documents are expected to be delivered by the end of January.
And with the legislative changes Congress has implemented this year, it is now more important than ever for Americans to pay attention to their 1099 forms, as they show the total amount of Social Security benefits received this year. Obviously, we must report to the IRS how much in total benefits we have received.
One Big Beautiful Big breaking havoc
Due to legislation signed at the beginning of the year and enacted into law in July, federal tax obligations arising from Social Security income have changed for many beneficiaries. However, we cannot blame President Donald Trump entirely: the Social Security Fairness Act signed by former President Joe Biden in January 2025 has also significantly changed the way Social Security benefits are perceived. President Trump’s comprehensive spending bill introduced a new temporary deduction of $6,000 for seniors.
This deduction was intended to help retirees offset the federal taxes that apply to their Social Security benefits. This deduction will be combined with other tax changes, including a higher standard deduction as well as an existing additional deduction of $2,000 for single taxpayers, or $3,200 for married couples filing jointly.
Thanks to these changes, for example, a single senior taxpayer could have a full standard deduction on the first $23,750 of income when filing their 2025 tax return. In other words, they will not owe federal taxes on that amount. At a time when the economy is so uncertain and inflation is rampant, it is crucial that the government and federal agencies ensure that citizens with fixed incomes—such as pensions—are not so vulnerable to financial dangers.
Middle- and lower-middle-income taxpayers benefited the most from these additional deductions. These deductions eliminate the tax obligations of most senior taxpayers.
FAQs
What forms will the SSA send?
The Social Security Administration will send SSA-1099 and SSA-1042S forms by regular mail starting December 26, 2025. They will be available online for download starting December 25, 2026.
How does the Social Equity Act affect SSA benefits?
This law benefits public workers who had previously had their benefits cut for having worked in both the public and private sectors.
Does this mean I will receive a larger refund?
It is possible; since there were legislative changes mid-year, more taxes than necessary have been withheld, so there would be larger refunds when filing returns in 2026.