TN 8 (02-17)
GN 05002.270 Benefit Statement for Decedents
If a beneficiary dies before the end of the year or before receipt of the SSA-1099, we send the benefit statement to the last address on the MBR. The benefit statement is used to file any final tax return, if applicable. If the person who received the statement asks what to do with it, inform him or her that we intended to send it only to the deceased beneficiary's executor or surviving spouse.
If an individual requests a replacement benefit statement for a deceased beneficiary, he or she must be receiving benefits as a spouse, parent or child on the same record as the deceased. Do not provide a replacement benefit statement for the individual if the relationship is not already established (i.e., if the individual’s name/SSN is not on the deceased beneficiary’s MBR, then he or she has not established the relationship).
NOTE: Do not attempt to answer any questions about whether an executor or a surviving spouse should file a final return for the deceased beneficiary, or whether Social Security benefits should be included in taxable income. Refer all tax related questions to the IRS.