FORM SSA-1099SM-UD for final SSA payment for deceased parent's estate

Forum|Forum|1 year ago
January 24, 2025
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My father passed away and I handled his estate and then closed it out. Several years later, I realized that I could request his final month of SSA benefits to be paid to me. So, in 2024, I received an SSA-1099SM-UD for that small amount, with my SSN in Box 2 and my dad's SSN in box 8.

When I key in the SSA-1099, it doesn't allow me to enter Box 7 or 8 that would show it was not my normal SSA benefits. I'm not currently receiving SSA benefits, so does it matter that it looks like it was for me?

And then the next question is whether this is a lump sum. I'm thinking the answer is No?

Best answer by dmertz

I imagine that this qualifies as a lump-sum payment. I believe that marking it as such allows the option to calculate the tax on this distribution based on your income in the year for which the payment was made instead of simply treating as current-year income.

dmertz

Employee

This is a payment to you. It has nothing to do with your parent's estate. It's taxable in the same way as your own benefits so it just adds to the amount on Form 1040 line 6a. With you receiving no other SS benefits, it will be the entire amount shown on line 6a.