Claiming Rules
Understanding Social Security and IRA Distribution Timing
Verified against SSA POMS as of September 8, 2026
The short answer
Social Security benefits and IRA distributions follow separate timing and tax rules. Social Security benefits received during the year are reported on Form SSA-1099 issued the following January, while traditional IRA distributions are generally taxable in the year received.
Traditional IRA owners are also subject to Required Minimum Distribution (RMD) rules beginning at the applicable RMD age. The current RMD age is 73 and increases to 75 beginning in 2033.
The timing of IRA distributions can also affect whether Social Security benefits are taxable because taxable IRA distributions are included in income when determining the taxable portion of Social Security benefits.
Timing of Social Security Benefit Statements
Social Security issues Form SSA-1099 (Social Security Benefit Statement) by January 31 each year. The form reports the Social Security benefits received during the previous tax year and is used to determine the amount of benefits that must be reported on the individual's federal income tax return.
Individuals who are not U.S. citizens or residents and received or repaid Social Security benefits may receive Form SSA-1042S instead. SSA-1099 and SSA-1042S are not issued for Supplemental Security Income (SSI).
A replacement SSA-1099 or SSA-1042S for the most recent tax year is available through a my Social Security account beginning February 1.
GN 05002.005 View source ›IRA Distribution Requirements
Distributions from a traditional IRA are generally taxable in the year they are received.
Traditional IRA owners must also begin taking Required Minimum Distributions at the applicable RMD age. The current applicable age is 73. An individual's first RMD is for the year they reach the applicable RMD age, but the first distribution can be delayed until April 1 of the following year.
After the first RMD year, subsequent RMDs must be taken by December 31 each year. If the first RMD is delayed until the following year, the individual will have two taxable RMDs in that calendar year—the delayed first RMD and the second year's RMD.
Under current law, the applicable RMD age increases to 75 for individuals who attain age 74 after December 31, 2032.
IRC §401(a)(9)IRS Publication 590-BHow IRA Distributions Can Affect Social Security Taxation
IRA distributions do not reduce the Social Security benefit itself, but taxable IRA distributions can increase the amount of Social Security benefits subject to federal income tax.
For purposes of determining whether Social Security benefits are taxable, the calculation considers:
Adjusted gross income + tax-exempt interest + ½ of Social Security benefits
If this amount exceeds the applicable threshold, a portion of Social Security benefits may become taxable. Depending on income, up to 85% of Social Security benefits can be included in taxable income.
Because taxable traditional IRA distributions increase income, the timing and amount of IRA withdrawals can affect the taxation of Social Security benefits.
IRS Publication 915 / IRC §86Frequently asked
When will I receive my Social Security Benefit Statement?
SSA issues Form SSA-1099 or SSA-1042S by January 31 for benefits received during the previous tax year. The most recent statement is available through a my Social Security account beginning February 1.
At what age do IRA RMDs begin?
The current RMD age is 73. Under current law, the applicable RMD age becomes 75 for individuals who attain age 74 after December 31, 2032.
When is my first IRA RMD due?
Your first RMD is for the year you reach the applicable RMD age. You may take it during that year or delay it until April 1 of the following year. All subsequent RMDs must be taken by December 31 each year.
What happens if I delay my first RMD until the following year?
You will have two RMDs in the same calendar year: the delayed first RMD by April 1 and the second RMD by December 31. Because traditional IRA distributions are generally taxable, taking two RMDs in one year can increase taxable income and may also increase the portion of Social Security benefits subject to federal income tax.
Can IRA distributions cause more of my Social Security benefits to be taxable?
Yes. Taxable traditional IRA distributions increase income used in determining the taxable portion of Social Security benefits. Depending on total income and filing status, up to 85% of Social Security benefits may be included in taxable income.