Updated October 17, 2026. Quick answer: Box 4 of Form SSA-1099 shows the total amount of benefits you repaid to the SSA during the year. It includes returned checks, certain amounts withheld because of work or to recover an overpayment, and direct repayments. Box 4 is subtracted from box 3 to produce box 5, the net figure used on the tax worksheets.
What box 4 reports
The publication gives box 4 a short definition: “The figure shown in this box is the total amount of benefits you repaid to the SSA in 2025.”
Box 4 sits next to box 3 on the statement and the two are used together. Box 3 is the gross amount paid, covered on the page for SSA-1099 box 3. Box 4 is what went back. The difference between them is box 5, covered on the page for SSA-1099 box 5. The wider layout of the statement is in the SSA-1099 and RRB-1099 boxes guide.
The Description of Amount in Box 4
Like box 3, box 4 has a description on the form. The publication says: “This part of the form describes the items included in the amount shown in box 4.” “It lists the amount of benefit checks you returned to the SSA and any adjustments for other types of repayments.”
It then adds two points that matter for timing and for scope: “The amounts listed include all amounts repaid in 2025, no matter when the benefits were received.” “Only the repayments that apply to you will be shown.” “If you didn’t make any repayments, the word “none” will be shown.”
The four lines that make up the description are set out below, each in the publication’s words.
| Line in the description | What the publication says |
|---|---|
| Checks returned to the SSA | “If any of your benefit checks were returned to the SSA, the total is shown here.” |
| Deductions for work or other adjustments | “If any amounts were withheld from your benefits because of work or to recover an overpayment of retirement, survivors, or disability benefits, the total will be shown here.” |
| Other repayments | “This is the amount you repaid to the SSA by direct remittance.” |
| Benefits repaid to the SSA in 2025 | “The amount shown here is the sum of all your repayments.” “This total is the same as that shown in box 4.” |
Repayments that are not a returned check
The second line in the table deserves a closer look because it also shows up under box 3. The publication notes that the work-related line “may also be shown as Deductions for work or other adjustments under Description of Amount in Box 3, earlier.” Under box 3 the publication adds: “Amounts withheld from your benefits because of work or to recover an overpayment of any type of benefit are benefits paid to you and will be shown here.” “They may also be treated as benefits repaid to the SSA and included in the amount in box 4.”
The upshot is that one withheld amount can appear in both descriptions. It is counted as a benefit paid to you in box 3 and as a repayment in box 4, and the net effect on box 5 is the difference between the two. If you have questions about a specific withholding, the publication points you to the SSA itself, as discussed below.
How box 4 changes box 5
The publication gives the rule for repayments in general terms: “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.”
Its worked example is easy to follow: “The Form SSA-1099 you received for 2025 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment).” “The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500).” That example is the IRS’s own, so the arithmetic is not repeated here as an illustration.
If your repayments in a year are larger than your gross benefits, box 5 turns negative. The publication describes that case this way: “In some situations, your Form SSA-1099 or RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received.” The negative result and what to do with it are covered on the box 5 page. Railroad retirement recipients see a similar pairing on the RRB form; see RRB-1099 box 3 for that side.
Questions about a repayment
For a negative net figure, the publication says: “If you have any questions about this negative figure, contact your local SSA office”. For how the final taxable amount is figured once box 5 is known, see the Social Security tax torpedo page.
Edition and box numbers
The primary read for this page is Publication 915 for 2025 returns, the IRS publication that explains Forms SSA-1099 and RRB-1099 and reproduces a sample SSA-1099. It describes the form with the words “Form SSA-1099, Social Security Benefit Statement 2025”. Only that edition was read for this page, so no wording is compared against any other edition. The box is numbered 4 on the sample form, which labels it “Box 4. Benefits Repaid to SSA in 2025”. The sample in the publication carries its own caution: “You should, however, compare the form you received with the one shown in this publication to note any differences.” Check the tax year printed on the statement you received before relying on any box description here.
Common mistakes
- Assuming only repayments made for the current year count. The description says its amounts “include all amounts repaid in 2025, no matter when the benefits were received”.
- Overlooking withholdings that are not checks. The description includes “amounts were withheld from your benefits because of work or to recover an overpayment”.
- Using box 3 alone on the worksheet. The publication says “The amount in box 5 shows your net benefits for 2025 (box 3 minus box 4).”
Related: the Social Security tax torpedo, Form 1040, and estimated taxes in retirement.
Sources
- Publication 915, Social Security and Equivalent Railroad Retirement Benefits (for 2025 returns): https://www.irs.gov/pub/irs-pdf/p915.pdf
- IRS web edition of Publication 915 (2025): https://www.irs.gov/publications/p915
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.