IRS regulations require us to report when we directly pay fees of $600 or more in
a calendar year. When we make aggregate payments to representatives or entities of
$600 or above, we report the income to IRS using Forms IRS 1099-MISC and 1099-NEC,
as appropriate. When the representative informs us of their association with a business
entity as a partner or employee, we use Form SSA-1694 to obtain the name, address,
and employer identification number of the business entity. All entities that want
to receive direct payment will need to register or update their registration with
necessary payment and Point of Contact (POC) information. This information will be
collected on a revised SSA-1694, Entity Registration and Taxpayer Information. We must enter the information from the SSA-1694 into the Registration, Appointment
and Services for Representatives (RASR) system. Anyone who intends to be an entity’s
POC must register as a representative using Form SSA-1699 Representative Registration before
they can be named as a POC for an entity. Once the person’s registration is processed,
they will receive a representative identification (RepID) number, which is required
to complete form SSA-1694.
For more information on the Form SSA-1694 and the entity registration process see
GN 03913.050. For more information on the registration process, see Social Security
Online - SSA-1699 Representative Registration. For more information on the POC, see GN 03913.005.