Beneficiaries use the Forms SSA-1099 and SSA-1042S (Social Security Benefit Statements) to determine if their benefits are taxable and to determine if they are required to report to the Internal Revenue Service (IRS) and, if so, how much to report. Social Security Benefit Statements are available to the following types of beneficiaries:

• •

  Title II only;

• •

  Title II and Title XVI (concurrent), and

• •

  Title II and Title XVIII claimants.

In accordance with the provisions of Public Law 98-21 (the Social Security Amendments of 1983), we began issuing Social Security Benefit Statements in 1985 for tax year 1984 when Social Security benefits first became subject to the federal income tax.

CAUTION: Do not confuse the Social Security Benefit Statement with the Form SSA-7004 (Social Security Statement). The Form SSA-7004 provides workers with their wages and self-employment income, estimates of tax contributions, and potential benefits. Also, do not confuse Form 1099-MISC, Miscellaneous Income with any of the SSA-1099s mentioned in GN 05002.005E. The Form 1099-MISC is a miscellaneous income form used to report payments made during the year, including gross proceeds paid to an attorney in connection with legal services.

We issue the following Social Security Benefit Statements:

• •

  SSA-1099, (Social Security Benefit Statement) for U.S. citizens and residents; and

• •

  SSA-1042S, (Social Security Benefit Statement) for individuals who are not U.S. citizens or residents.

NOTE: A U.S. resident is a non-citizen who has lawful permanent resident status or meets the Substantial Presence Test, as explained in GN 05010.030.

IRS Notice 703 (Read This to See If Your Social Security Benefits May Be Taxable) accompanies the Form SSA-1099. Beneficiaries use this notice to determine if any part of their benefit is taxable for federal income tax purposes.

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 they 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 subsection E.4 below and GN 05002.220. Do not attempt to request a replacement SSA-1099 or SSA-1042S for the current tax year 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 28^th of each year.

We mail Social Security Benefit Statements first class between January 3 and 24 each year, for delivery no later than January 31.

Representative payees receive the benefit payments for the use and benefit of the beneficiary. We mail benefit statements to representative payees on the record in all cases.

Program Service Center (PSC) technicians receiving undeliverable Forms SSA-1099/1042S must discard the forms without further development. Benefit statements are informational in nature and do not require a response from the beneficiary (see GN 02605.055A.2.). Since these forms contain personally identifiable information (PII), follow the necessary steps for disposing of PII (for detailed information on PII disposal, refer to the PII portal website.

We have nine self-mailer versions that we mail out each January for the previous tax year. They are:

1. a. 

   SSA-1099-SM (Domestic - English),

2. b. 

   SSA-1099-SM-SP (Preferred language-Spanish),

3. c. 

   SSA-1099-SM-F (Foreign – English),

   d. SSA-1099-SM-F-SP (Preferred language-Spanish)

   e. SSA-1099-SM-UD (Updated Domestic – English),

   f. SSA-1099-SM-UF (Updated Foreign – English),

   g. SSA-1042S-SM (Domestic – English),

   h. SSA-1042S-SM-SP (Preferred language-Spanish),

   i. SSA-1042S-SM-F (Foreign – English),

   j. SSA-1042S-SM-F-SP (Foreign - Preferred language - Spanish) and

   k. SSA-1042S-SM-U (Updated Domestic - English, Foreign – Spanish).

An automated Central Office System process issues Form SSA-1099-SM-C. The National Computer Center (NCC) prints and mails the benefit statements. These forms include those processed from End of Year Benefit Statement Alerts.

We have three flat-sheet versions that we issue after the January mailings to replace incorrect or missing statements. They are:

• •

  SSA-1099-U3 (Manual statement when it is not possible to automate the correct data on the benefit statement, see SM 00630.070).

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  SSA-1042-S-U3 (Manual statement when it is not possible to automate the correct data on the benefit statement, see SM 00630.070).

• •

  SSA-1099-SP (Spanish).

Beneficiaries can view, print, save, or request a mailed replacement Social Security Benefit Statement. We have two versions that are available on mySSA after January 31. For more information on these two forms, see GN 05002.220. They are:

• •

  SSA-1099-R-OP1, and

• •

  SSA-1042-R-OP1.

NOTE: Beneficiaries will have access to their SSA-1099 or SSA-1042S tax form for any of the past 6 years for which benefits were paid.

The current SSA-1099 or SSA-1042S (most recent tax year’s benefit statement) is available after January 31 of the current year.

Historical SSA-1099 or SSA-1042S (previous five tax year’s benefit statements) are available anytime.

Additionally, eAccess (formerly ROME - Electronic Access/Registration of Most Everyone) blocks access to deceased beneficiary’s my Social Security accounts.

The instruction sheet explains items on the self-mailer, corrected, and replacement Social Security Benefit Statements, as well as information to determine if social security benefits may be taxable. We have two versions of instructions. They are listed here:

1. a. 

   SSA-1099-F2-INST

2. b. 

   SSA-1042S-INST

The website allows mySSA Internet Users (IUs) to view, print, save, or request a mailed replacement Social Security Benefit Statement.

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

Beneficiaries will have access to their SSA-1099 or SSA-1042S tax form for any of the past 6 years for which benefits were paid.

The current SSA-1099 or SSA-1042S (most recent tax year’s benefit statement) is available after January 31 of the current year.

Historical SSA-1099 or SSA-1042S(previous five tax year’s benefit statements) are available anytime.

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

Internet users (IU) 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,

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  Select "Replace Your Tax Form SSA-1099/SSA-1042S" link,

  • –

  Choose the year you want to view a benefit statement for and then select "Download",

• •

  Select the “Notice 703” or "Prior Year Forms and Instructions" link (Internal Revenue Service (IRS) worksheet) to access IRS Notice 703.

• •

  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

• •

  Select "Request a Paper Copy of your SSA-1099/1042S by Mail" link to have a paper copy of the current SSA-1099/1042S sent 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 of current benefit statements from mid-December through January 31 each year. However, historical benefit statements are accessible for any of the past 5 years for which benefits were paid.

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. If you are outside the United States, contact your Federal Benefits Unit (FBU). For a list of FBU's , visit https://www.ssa.gov/foreign/foreign/htm

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.

• •

  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 them that we intended to send it only to the deceased beneficiary's executor or surviving spouse.

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.

NOTE: eAccess (formerly ROME - Electronic Access/Registration of Most Everyone) blocks access to deceased beneficiary’s my Social Security accounts.

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.