Social Security Amendments of 1991

Social Security Amendments of 1991 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (Act) to increase the limit on outside income for individuals who have attained retirement age.

Amends title XVI (Supplemental Security Income) (SSI) of the Act and the Renegotiation Act of 1951 to require the States which rely on the Social Security Administration to administer their SSI payments to pay to the Secretary of Health and Human Services the costs for administering such payments.

Amends title XI of the Act to authorize the Secretary to recover SSI overpayments from OASDI benefit payments.

Amends the Internal Revenue Code to give the Secretary of the Treasury the authority to prescribe magnetic media reporting requirements applicable to income tax return preparers.