Identification Number:
GN 05002 TN 10
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:The Social Security Benefit Statement
Type:POMS Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part GN – General
Chapter 050 – Taxation of Benefits
Subchapter 02 – The Social Security Benefit Statement
Transmittal No. 10, 04/17/2020

Audience

PSC: BA, CA, CS, DS, IES, PETE, RECONR, SCPS, TSA, TST;
OCO-OEIO: BIES, CC, CCRE, CR, EIE, FCR, PETL, RECONE, RECONR, RECOVR;
OCO-ODO: BTE, CR, CST, CTE, CTE TE, PCS, PETE, PETL, RCOVTA, RECONE, RECOVR;
FO/TSC: CS, CS TII, CS TXVI, CSR, CTE, DRT, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

OPSOS

Effective Date

Upon Receipt

Background

We updated our policy and instructions about how we release a deceased beneficiary's benefit statement (SSA -1099).

 

Summary of Changes

GN 05002.220 Replacement Social Security Benefit Statement

We updated this section to include plain language, editorial and minor format changes.

 

Subsection A:

  • We revised the heading.

  • We revised the sub-heading.

  • We changed the language from "the prior tax year" to "only for the previous tax year." We removed the example.

  • We provided language and a link to get a copy of the Forms SSA-1099/1042 online.

  • We removed the "NOTE" and replaced it with "a." We also added "b.," "c." and "d." within the subsection.

  • Under "c.," we added a subsection.

  • We added the web address for creating a mySSA account and deleted the obsolete steps to creating an account.

  • We removed sensitive references "OA 00219.010 and OA 00210.020 .

  • We revised MSOM query numbers.

  • We moved content from subsection A to A.1

Subsection B: New

  • We added title, "Social Security benefit statement for deceased individuals" and moved the content from section GN 05002.270.

  • We deleted inaccurate information from the second paragraph regarding replacement benefit statements for a deceased beneficiary.

  • We added and explained, "How do we release the benefit statement for a deceased individual?"

  • We added cross-reference to GN 03315.015

  • We added the IRS website and 800 telephone number.

 

 

GN 05002.270 Benefit Statement for Decedents

This section has been archived - the appropriate material in it has been moved to GN 05002.220

Conversion Table
Old POMS ReferenceNew POMS Reference
GN 05002.270GN 05002.220

GN 05002.220 Replacement Social Security Benefit Statement

A. Requesting a replacement Social Security Benefit Statement

SSA mails Forms SSA-1099 and SSA-1042S (Social Security Benefit Statement) first class between January 3 and 24 each year for delivery by January 31.

A beneficiary may request a replacement SSA-1099 or SSA-1042S after January 31 by using any option listed in this section.

1. Using my Social Security (mySSA) website

The website allows mySSA Internet Users (IUs) to view, print, save, or mail a replacement Social Security Benefit Statement only for the previous tax year.

We issue replacement Social Security Benefit Statements as a Form SSA-1099-R-OP1 or SSA-1042S-R-OP1.

Get a copy of your SSA-1099 or SSA-1042 tax form online at https://www.ssa.gov/myaccount/replacement-SSA-1099.html

a. Replacement Social Security Benefit Statements available through mySSA include :

  • Title II only,

  • Title II and Title XVI (concurrent), and

  • Title II and Title XVIII claimants.

b. Social Security Benefit Statements unavailable through mySSA include:

  • Title XVI only,

  • Title XVIII only, and

  • Statements for individuals who cannot create an account.

c. Creating a mySSA account

IUs must successfully register and pass authentication to create a mySSA account.

To create the account, see https://www.ssa.gov/myaccount/.

d. Request the benefit statement via mySSA by following these steps:

  • Agree to the legal acknowledgement,

  • Select “Replacement Documents” tab,

  • Choose “View/Print/Save Your Replacement SSA-1099 or SSA-1042S” link, or

  • Select the “Notice 703” link (Internal Revenue Service (IRS) worksheet) for the SSA-1099.

  • See more information on federal income tax rules for Social Security benefits or if the beneficiary receives a SSA-1042S, refer to IRS Publication 915, or

  • Choose “request a copy of your SSA-1099 or SSA-1042S by mail” link. We send the copy to the address on file. The IU should allow 10 days for receipt or 30 days if the beneficiary lives outside the United States.

NOTE: Users cannot request a replacement form from mid-December through January 31 each year.

2. Calling SSA’s National 800 Number (N8NN)

Beneficiaries may call SSA’s N8NN at 1-800-772-1213 between 7:00 a.m. and 7:00 p.m. Monday through Friday to request a replacement SSA-1099 or SSA-1042.

3. Visiting or calling our local field offices (FOs)

If the beneficiary visits the FO or calls to replace a benefit statement:

  • Identify claimants following the instructions in GN 03380.005;

  • Verify the beneficiary’s complete mailing address, including city, state and zip code; then

  • Replace the Social Security Benefit Statement from options listed:

    1. a. 

      Obtain an online Query; select the option 1099 (Benefit Statement) on the SSA Master File Query Menu; print the query with a SSA-1099-F2-INST (Benefit Statement Instruction Sheet), which includes IRS Notice 703. For a Master File Online Queries-Overview, see MSOM QUERIES 05203.001. For a copy of the SSA-1099-F2-INST along with the IRS 703 publication, see OS 15010.515.

    2. b. 

      Request a Central Office replacement per MSOM QUERIES 05203.009.

    3. c. 

      Suggest the beneficiary use the website mySSA . The user can immediately view,print, and request a replacement statement in the mail.

B. Social Security benefit statement for deceased individuals

1. Where do we send the benefit statement after the beneficiary dies?

  • If a beneficiary dies before the end of the year or before receipt of the SSA-1099, we send the beneficiary statement to the last address on the Master Beneficiary Record (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.

2. How do we release a deceased beneficiary's benefit statement?

Benefit statements for a deceased beneficiary are considered non-tax return information.

If an individual requests a replacement benefit statement for a deceased beneficiary, follow instructions in GN 03315.010.

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 IRS at www.IRS.gov or 1-800-829-1040.


GN 05002 TN 10 - The Social Security Benefit Statement - 4/17/2020