SSA 1099 and repaid

Donskee

Hi,

SSA enrolled me in 2024 and then sent a payment of about $1500 in 2024 as well. I paid the money back in 2025 because I wanted to delay enrollment. They sent me a SSA 1099 which I included in my 2024 income.

I tried to enter the amount as a repayment in my 2025 taxes but it didn't affect my refund. Would it better to file an ammended return for 2024?

Thanks

Taylor

Hi Donskee,

You were correct to report the original SSA-1099 with the payment on your 2024 return. Since you repaid it in 2025, the repayment should typically be claimed in the year you made it, which would be the 2025 tax return.

The IRS Publication 915(top left column, page 5), explains: "Any repayment of benefits you made during 2025 must be subtracted from the gross benefits you received in 2025. It doesn’t matter whether the repayment was for a benefit you received in 2025 or in an earlier year."

https://www.irs.gov/pub/irs-pdf/p915.pdf

I understand the tax benefit from reporting the repayment in 2025 is likely minimal or zero, however it would need to be reported in the year it was repaid.