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Medicare Answers
No, Supplemental Security Income payments are not subject to federal taxes, so you will not receive an annual form SSA-1099.
However, if you also receive Social Security benefits, they may be subject to income taxes.
See here for details :
http://ssa-custhelp.ssa.gov/cgi-bin/ssa.cfg/php/enduser/std_adp.php?p_fa...