Taxpayers husband died in 2004. He had been receiving social security disability benefits since 1988. In 2007 his widow got a phone call from Social Security Administration stating that they had made an error when paying his benefits and they would be sending a check for the amount of the error of the years. The widow received a SSA-1099 with he following information.
Box 1: Name of the deceased Box 2: Blank Box 3: Benefits paid Box 4: NONE Box 5: Same as Box 3 Box 7: NONE Box 8: Taxpayers name O/A/O Deceased's name DEC'D Street Address City, State Zip Box 9: Deceased's SS$ U1
In the description of Box 3 there is no indication this was for prior years, it just states "Benifits for 2007"
Should the widow file this as Social Security income on her tax return? If not, what are your thoughts??
Thank you, George L. Anthony Anthony's Income Tax Service
1602 Killian Avenue Johnstown, PA 15909-1220 (814) 322-4740 snipped-for-privacy@atlanticbb.net