We issue all Social Security Benefit Statements by January 31 of each year. If a beneficiary
requests a replacement Social Security Benefit Statement for the current tax year
before January 31, advise the beneficiary that he or she must wait until after January
31 before requesting a replacement Social Security Benefit Statement. For more information
on how to request a replacement Social Security Benefit Statement, see GN 05002.220. Do not attempt to request a replacement SSA-1099 or SSA-1042S before January 31.
NOTE: For cases referred to in GN 05002.040B.3., where some beneficiaries are due Social Security Benefits but their Monthly Benefit
Amount (MBA) is less than their current Supplemental Medical Insurance (SMI) premium,
we take manual actions to include the benefits applied to Part B premiums in the SSA-1099
Box 3. Generally, we complete these actions by February 28th of each year.