A representative who has affiliated with a registered entity will receive a Form 1099-MISC
documenting the amount of fees directly paid for representational services provided
before SSA in claims for which the representative affiliated with that entity using
Form SSA-1696, regardless of whether the representative assigned direct payment of
the fee to the entity. A representative will receive a Form 1099-NEC if the representative
had not affiliated with an entity or had affiliated with an unregistered entity. Because
a representative’s fee arrangement may differ from case to case, a representative
may receive one or both of these forms in a single calendar year.
As noted above, the representative must update their personal information and affiliations.
We only correct a Form 1099-MISC or 1099-NEC to account for the following:
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Remittances of payments made in the same calendar year but not properly posted; or
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Non-receipt of fees posted to the Form 1099-MISC or 1099-NEC.
We issue corrected statements in the same format (i.e., form number and edition) as
we used for the original statement.
We will not correct a 1099-MISC or 1099-NEC to reflect remittances of payments made
and properly posted before the calendar year in which the remittances were made, errors
due to incorrect affiliations, or any other errors that occur due to a representative’s
failure to update personal information timely (i.e., within the pertinent calendar
year). In such instances, the representative must contact the IRS or their employer
to initiate corrections.
EXAMPLE: Representative Jaiyden Bosch calls in June 2020 to request that we correct the tax
year 2019 IRS 1099-MISC to reflect the remittance of a payment. We would fulfill the
request if we issued the payment in question on January 2, 2019. We would not fulfill
the request if we issued the payment on December 30, 2018.
IMPORTANT: Information on the 1099-MISC and 1099-NEC is protected Personally Identifiable Information
(PII). When responding to an inquiry from a representative or an entity regarding
the 1099-MISC or 1099-NEC, technicians must follow disclosure policy in GN 03300.000.