Social Security 1099 shows I paid back $400 after switching from spousal to survivor benefits - why?

This is actually normal when transitioning between benefit types. What likely happened is when you switched from spousal to survivor benefits, there was an adjustment period where SSA recalculated your entitlement. During that recalculation, they may have determined there was a slight overpayment in those first two months. The $400 "repayment" probably wasn't you writing them a check, but rather an accounting adjustment they made by slightly reducing subsequent payments until it was balanced out. SSA often handles these transitions by making small adjustments to future payments rather than asking for lump sum repayments.

my mom had something similiar happen when she switched from her own SS to widows benefits after dad died. the 1099 showed some weird negative amount but her accountant said it was fine, just report what the form says exactly. i think its just how they do the bookkeeping or whatever

What you're seeing is completely normal. When you switch benefit types mid-year, SSA has to make accounting adjustments that appear on your 1099-SSA. The Box 4 amount (which shows repayment) typically represents benefits that were adjusted after the fact. Keep in mind that when your husband passed away, there was likely a period where SSA had to process the death report, stop his payments, calculate your new survivor benefit, and make adjustments to account for any overlapping entitlements. During this transition, they often make adjustments that show up on the 1099 as repayments. For tax purposes, you should report exactly what's on the 1099-SSA. Box 3 will show your net benefits (total benefits minus the repayment amount), and that's what you'll use to determine if your Social Security is taxable. This is handled automatically if you use tax software.

To answer the question about taxes: you'll pay taxes only on the net amount shown in Box 3 of your 1099-SSA (which is total benefits minus the repayment amount). So technically, you'll pay taxes on $400 less than your total benefits received, which means slightly lower taxes.

I HAD THE EXACT SAME THING last year!!! It drove me CRAZY trying to figure it out! I called SSA like 15 times and NEVER got through to anyone who could explain it properly. Just keep getting disconnected or told to call back. So frustrating!!! I ended up just filing my taxes with the numbers on the form and nothing bad happened, but I still don't really understand WHY it happened. Something about "benefit adjustments" but no one could tell me what was actually adjusted or why.

probably not an error. social security does weird accounting stuff all the time. my brother in law deals with this stuff and says its just how their system tracks changes. dont worry about it too much. just report what the form says when you do taxes

sorry about your husband passing away 😢

I think they sometimes don't pay the right amount at first and then adjust it later. My mom's check changed like 3 times in the first 6 months she was on SS! So annoying because you never know exactly how much you're getting!

Just to add some clarity: when you transition from spousal to survivor benefits, SSA has to make adjustments because these are different entitlements with different payment rules. The month your husband passed away, both of you were entitled to payments for that month. Then your benefit type changed, and the calculation basis changed. The $400 repayment likely represents an adjustment they made across those transition months to ensure you received exactly the correct amount under SSA regulations. This is standard accounting practice at SSA, and it's actually good they're being thorough with your benefits calculation. For your tax filing, simply use the amounts exactly as shown on the 1099-SSA. Your tax software will handle it correctly. And yes, you should keep your 1099-SSA with your tax records, but you don't need additional documentation about the adjustment.

@original poster - Did you get a letter from SSA explaining the adjustment at any point? I never did, and that's what made me so mad! They should at least TELL US when they're making these adjustments!

For future reference, you can request a detailed explanation of benefit calculations by visiting your local SSA office in person or by calling to request a BOAN (Benefit Overpayment Action Notice) explanation if you suspect there was an overpayment adjustment. They should be able to provide a month-by-month breakdown of the calculations. As others have said, this is standard procedure when transitioning between benefit types, especially with spousal to survivor transitions. The system has to reconcile the different benefit calculations and payment schedules.