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To file an SSA-1099-SM, which reports Social Security benefits, you first need to ensure you have received the form from the Social Security Administration (SSA) if you received benefits during the tax year. Once you have the form, you can report the income on your tax return, typically on Form 1040. Make sure to include any taxable amounts as indicated on the SSA-1099-SM. If you have questions about how to report it, consider consulting a tax professional or using tax software for assistance.

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