The Social Security Administration (SSA) in the U.S. has issued an important warning for millions of people in the country. Why is this warning so important? Because, from December 26, people will receive significant documents by mail that will be very useful to file federal income taxes in 2026.
These documents are for people who receive Social Security benefits, like retirees and other beneficiaries. The warning is specifically relevant this year because there have been recent changes to tax laws, which can affect the way in which these benefits are taxed. So, let’s find out more about this warning.
This warning is for…
It’s for everybody who receives Social Security benefits in the U.S. This includes millions of retirees and other beneficiaries receiving monthly payments from Social Security.
The goal of the warning is to make sure people pay attention to the mail and their mySocialSecurity accounts because the documents they are going to receive are important to properly complete the federal tax income in 2026.
The Social Security Administration documents
The SSA will send two different forms, depending on the situation of each person:
- Form SSA-1099: this form is called the Social Security Benefit Statement, and it simply shows how much money a person received from Social Security over the past year. It is useful when doing taxes, because for some people—depending on their total income—part of their Social Security benefits may need to be included on their federal tax return.
- Form SSA-1042S: this form serves a similar purpose but is intended for non-U.S. citizens who received Social Security benefits during the year. Like the SSA-1099, it reports how much money was paid and is required for proper tax reporting.
When and how you can get these forms
According to the information published, the SSA will start sending the forms by mail from December 26, and it’s expected to arrive before January ends.
What’s more, beneficiaries have another option: the forms will be available online from December 25 on a personal account called mySocialSecurity. This allows people to download the documents even before they receive them by mail.
Recent changes affecting Social Security
This warning is significant due to recent changes in tax laws that can affect beneficiaries. So, let’s learn about those changes:
One of the most highlighted changes is a new law signed in July by the U.S. President Donald Trump, known as the One Big Beautiful Bill Act. This law includes a temporary deduction of $6,000 on taxable Social Security income for qualifying seniors. This deduction is thought to help retirees reduce the amount of federal tax they owe on their Social Security benefits.
Another important update is the Social Security Fairness Act, signed earlier in 2025. This law removed rules that had previously reduced Social Security benefits for about 2.8 million people who receive public-sector pensions, such as teachers, firefighters, and other government workers. Because of this change, some beneficiaries may now receive higher monthly benefits or lump-sum payments that go back to January 2024. These additional payments may increase the total income reported on Form SSA-1099.
How these changes can affect taxes
Due to these legal changes, the tax outcome of many beneficiaries may be different this year. Some people could receive higher tax refunds if during 2025 they were withheld too much federal tax. Others, especially those who received higher benefits or retroactive payments, may face a higher tax liability if their Social Security income becomes taxable under IRS rules.
What the SSA recommends
The SSA recommends beneficiaries take some simple, but important measures. Among them: make sure their mailing address is up to date with the SSA and consider signing up for a mySocialSecurity account if they do not already have one.
So, by checking mailboxes, accessing documents online, and keeping personal information current, beneficiaries can better prepare for tax season and avoid unnecessary complications when it is time to file.