Next year I'll start receiving Social Security benefits. They are
paid a month in arrears, so that the benefit for December 2019 will
actually be paid in January 2020.
If this were salary, that payment for December, made in January,
would be 2020 income, not 2019 income. Is it the same for Social
Security -- benefits are income in the year when the payment is made
available to me, not the year for which it is paid?
(I know I'll find out the answer when I get a Form 1099 early in
2020. But I like to estimate my tax in advance due as closely as
possible, so that I can have appropriate amounts withheld since I'm
Stan Brown, Oak Road Systems, Tompkins County, New York, USA
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