Timing of starting Social Security and tax year

[bilmar]

I am 67 and have not yet started taking SS  and as I refine my planning I could not find an answer to when payments 'count' as far as the IRS is concerned.

Say I decide to start SS in December and my payment will be $3000.
My first check ( for Dec) will not arrive until the middle of January

So, will I have to deal with a $3k payment for this year's tax return or does the IRS only count it starting next year  because I did not receive a payment this year?

[Sandi_k]

Constructive receipt - when did you get the money in your hands?

[MDM]

bilmar, to add on to Sandi_k's response, see Some computational and payment details.

If you are thinking of starting in December, it might be worthwhile to delay that by one month.  Not a huge difference either way. ;)

[terran]

The tax is paid in the year the income is received, but there can be an extra wrinkle on determining how much of the payment is taxable when backpay for a previous year is included: https://www.irs.gov/faqs/social-security-income/back-payments/back-payments