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you received them. An asterisk (*) after the figure shown in this box means that it includes benefits received in 2022 for one or more earlier years. Description of Amount in Box 3 This part of the form describes the items included in the amount shown in box 3. It lists the benefits paid and any adjustments made. Only the adjustments that apply to you will be shown. If no adjustments were made to the bene- fits paid, the word “none” will be shown. Paid by check or direct deposit. This is the amount you actually received or that was deposited directly into your account in a financial institution in 2022. Additions. The following adjustment items may have been deducted from your benefits in 2022. If amounts ap- pear on your Form SSA-1099 next to these items, they will be added to the amount shown in “Paid by check or direct deposit.” Don’t reduce the amount of net social security benefits (box 5) by any of the items listed below. Use the amount in box 5 to figure taxable social security. Medicare premiums deducted from your benefits. If you have Medicare premiums deducted from your bene- fits, this is the amount withheld during 2022. The basic monthly premium in 2022 was $170.10 for most people, but it could be higher if you were a new enrollee in 2022, you enrolled after you were first eligible, you had a break in coverage, or the modified adjusted gross income shown on your 2020 federal income tax return is greater than $91,000 ($182,000 if married filing jointly). Medicare Part C, Medicare Advantage Premium; and Medicare Part D, Prescription Drug Premium, are other Medicare deductions you may have. These premiums may vary. Workers' compensation offset. If you are disabled and receive workers' compensation or Part C Black Lung payments, your benefits are subject to a payment limit. An entry will be shown here if your benefits were reduced to stay within this limit. An entry will also be shown here if your benefits were reduced because the person on whose social security record you were paid is disabled and also received workers' compensation or Part C Black Lung payments. Disability payments (including Social Security Dis- ability Insurance (SSDI) payments). These payments are generally not included in income if they are for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion of income on your tax return. You may receive a notice from the IRS regarding the omitted payments. Follow the instructions in the notice to explain that the excluded payments aren't taxable. For more information about these payments, see Pub. 3920, Tax Relief for Victims of Terrorist Attacks. TIP Paid to another family member. This entry shows total payments withheld from your benefits if you are re- quired to pay child support or alimony. Deductions for work or other adjustments. Amounts withheld from your benefits because of work or to recover an overpayment of any type of benefit are ben- efits paid to you and will be shown here. They may also be treated as benefits repaid to the SSA and included in the amount in box 4. Attorney fees. If you had an attorney handle your so- cial security claim, the figure shown here is the fee with- held from your benefits and paid directly to your attorney. Voluntary federal income tax withheld. This shows the total amount of federal income tax withheld from your benefits. Include this amount on your income tax return as tax withheld. Treasury benefit payment offset, garnishment, and/or tax levy. Part of your Title II Social Security bene- fit may be withheld on behalf of the Treasury Department to recover debts you owe to other federal agencies; part of your Title II Social Security benefits may be withheld to pay child support, alimony, or court-ordered victim restitu- tion; and/or part of your Title II Social Security benefits may be withheld to pay your debt to the IRS. Total additions. The figure shown here is the sum of the amounts paid by check or direct deposit plus all the addi- tions described previously. Subtractions. The following adjustment items may have been included in the payments you received in 2022. If amounts appear on your Form SSA-1099 next to these items, they will be subtracted from the figure in Total Addi- tions. Payments for months before December 1983. The figure shown here is the amount of benefits you received in 2022 that was for months before December 1983. These benefits aren’t taxable no matter when they are paid. Lump-sum death payment. The lump-sum death payment isn’t subject to tax. An entry here means you re- ceived this kind of payment in 2022. Amounts refunded to you. The amount shown here may include Medicare premiums you paid in excess of the amount actually due. It may also include amounts withheld in 2022 to pay your attorney in excess of the fee actually paid. Nontaxable payments. This entry shows nontaxable payments such as lump-sum death payments. Amounts paid to you for other family members. This entry shows benefit payments paid to you on behalf of a minor child or disabled adult. Total subtractions. The figure shown here is the sum of all the subtractions described previously. Publication 915 (2022) Page 21