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previous pagePrevious Page: Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Types of Plans
next pageNext Page:  Social Security Income > Regular & Disability Benefits
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Frequently Asked Tax Questions

Social Security Income - Back Payments


Rev. date: 1/2009

I received social security benefits this year that were back benefits prior years. Do I amend my returns for prior years? Are the back benefits paid in this year for past years taxable for this year?


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You cannot amend returns for prior years. You must include the taxable part of a lump-sum (retroactive) payment of benefits received (reported to you on Form SSA-1099) in the current year in your current year's income, even if the payment includes benefits for an earlier year.
There are two ways to determine the amount of income to include:
previous pagePrevious Page: Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.) > Types of Plans
next pageNext Page:  Social Security Income > Regular & Disability Benefits
 Use previous pagenext page to find additional instances of index items.