Social Security benefits are reported on an annual basis to the Internal Revenue Service (IRS) when individuals file their federal income tax returns. This reporting is done using Form SSA-1099 or Form RRB-1099 which provide information about the total amount of Social Security benefits received during the tax year. These forms are sent out by the Social Security Administration (SSA) or the Railroad Retirement Board (RRB) respectively, and they outline the amount of Social Security benefits paid to recipients and any taxes withheld from those benefits. It is important for individuals receiving Social Security benefits to accurately report this income on their tax returns to comply with tax laws and ensure proper filing.