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Information for Tax Preparers
SocialSecurity.gov
2023
Information for Tax Preparers
Your clients can get replacement Social
Security tax forms online with ease
If your clients need a replacement form
SSA-1099 or SSA-1042S, we have an easy
way for them to get an instant replacement.
Encourage your clients to go online and get theirs
using a personal my Social Security account at
www.ssa.gov/myaccount.
We send a SSA-1099 to your clients who are
U.S. citizens, nationals, or U.S. residents as
dened in U.S. income tax laws. We send a
SSA-1042S to your clients who are not U.S.
citizens or nationals, or U.S. residents as dened
in the U.S. income tax laws. These clients
received or repaid Social Security benets last
year or had income tax withheld or refunded
from their Social Security benets last year. The
forms SSA-1099 and SSA-1042S are not issued
for people who receive Supplemental Security
Income (SSI) because these payments are not
considered taxable income.
A replacement SSA-1099 or SSA-1042S is
generally available for the previous tax year after
February 1.
Your clients can now download a replacement
SSA-1042 or SSA-1042S for any of the
past 6 years for which benets were paid.
If your client lives outside the U.S., go to
www.ssa.gov/foreign and learn how they can
access our online services.
For more information on when people
may have to pay federal income taxes
on their Social Security Benets, visit
www.ssa.gov/planners/taxes.
Your clients can get their Social
Security Statement anytime, online
Your clients can get their Social Security
Statement online by using their personal
my Social Security account. Their online
Statement gives them secure and convenient
access to their earnings records. It also shows
estimates for retirement, disability, and
survivors benets.
Save time — business owners can
report wages online
Do you manage payroll responsibilities for some
of your clients? Use our Business Services Online
(BSO) to report employee wages and verify
names and Social Security numbers for W-2s.
BSO is a suite of services that allows
organizations, businesses, employers, and third
parties to exchange information with Social
Security securely over the internet.
BSO allows you to send W-2s and W-2Cs
to Social Security by uploading a specically
formatted electronic le or by directly keying
W-2s and W-2Cs into an online form. This allows
you to view the processing status, errors, and
error notices for wage les and/or wage reports
submitted by or for your company. In addition,
a one-time 15-day extension of the deadline for
resubmitting wage data can be requested.
To access BSO employer services, your clients
will need to have a personal my Social Security
account or a Login.gov or ID.me credential. If
they do not have an account or a Login.gov or
ID.me credential, they will need to create one.
For more information, visit www.ssa.gov/bso.
Contacting Us
There are several ways to do business with us
including online, by mail, by phone, and in person.
If you cannot use our online services, we can help
you by phone when you call our national toll-free
800 number.
If you don’t have access to the internet, we offer
many automated services by telephone, 24 hours
a day, 7 days a week, so you may not need to
speak with a representative. Call us toll-free at
1-800-772-1213 or at our TTY number,
1-800-325-0778, if you’re deaf or hard of hearing.
We provide free interpreter services upon request.
For quicker access to a representative, try calling
early in the day (between 8 a.m. and 10 a.m. local
time) or later in the day. We are less busy later
in the week (Wednesday to Friday) and later
in the month.
Social Security Administration
Publication No. 05-10059
November 2023 (June 2021 edition may be used)
Information for Tax Preparers
Produced and published at U.S. taxpayer expense
SSA.gov