SSA 1099. This form includes benefits paid in 2019 for 2019, for 2018 and 2017. Do I put the total on the 2019 return? Or amend prior returns with each distribution?

[tacticaltaxsolut]

My client has not filed taxes since 2016. Since the payment occurred in 2019, do I only submit the full total paid on the 2019 return?
Or do I seperate the distribution amount paid in 2019 for 2017 and 2018 and add those amounts to the 2017 & 2018 returns I am also working on?

[rbynaker]

Income goes on 2019.  A lump-sum election may reduce 2019 tax.  See Lump-Sum Election starting at the very bottom of page 10:

https://www.irs.gov/pub/irs-prior/p915--2019.pdf

I don't know the timing requirements for the election.  It might need to be done on a timely filed return.

[Terry53029]

Here are your choices for lump sum payments:

When figuring the taxable portion of Social Security benefits, two options are available for lump-sum benefit
payments:
• The first option allows the taxpayer to report the whole payment the year it was received. When the taxpayer chooses this option, complete the Social Security Benefits Worksheet as usual by including the entire lump-sum payment on line 1.
• The second option is to treat the payment as received in the earlier year or years. This is done by figuring whether any part of these benefits is taxable, based on the earlier year’s income. Any part that is taxable is then added to any taxable benefits for the current year and included on Form 1040. The taxpayer can elect this method if it lowers the taxable benefits.

[ppendleton]

If I use the lump sum method and determine the portion from a previous year is not taxable do I change how much I put in box 5? 

[Terry53029]

Always put in box 5 the amount on the form