TN 11 (11-97)
GN 05010.510 Handling Inquiries About the SSA-1042S
SSA answers questions about the figures shown on the benefit statements. However, SSA does not give advice on tax liability, on individual income tax questions or on whether a beneficiary is required to file a Federal income tax return.
IRS is responsible for answering questions about U.S. taxation of benefits and the effect on an individual's income tax.
B. PROCEDURE - GENERAL
1. OIO and FO
If an individual outside the U.S. asks a question which must be answered by IRS, refer the letter to IRS at the following address:
Internal Revenue Service
Assistant Commissioner (International)
950 L'Enfant Plaza South, S.W.
Washington, D.C. 20024
Advise the individual of the referral. Include the IRS address so that he/ she can follow up on the inquiry if he/she wants.
DO NOT contact IRS to get the answer.
If an individual outside the United States asks for information about his tax status with another country, advise him/her to contact the tax authorities in that country.
2. FSP OR VARO Action
When an inquiry is received in a Foreign Service post (FSP) or the SSA Division of the Veterans Affairs Regional Office (VARO) in Manila, answer the inquiry if possible.
Do not make any record of the inquiry or send any documentation to SSA.
Refer any inquiry which cannot be handled to OIO.
C. PROCEDURE - REPLACEMENT AND CORRECTED STATEMENTS
Handle requests for replacement and corrected SSA-1042S as explained in GN 05002.040 - GN 05002.220.