To comply with the Internal Revenue Code (§§ 6041(a) and 6045(f)) and the Debt Collection Improvement Act of 1996, as codified at 31 U.S.C. §§ 3325 and 7701, we are requiring appointed representatives to provide taxpayer identification information as a prerequisite for receiving direct payment.
Beginning in January 2010, we will mail a Form 1099-MISC to each representative who received, by direct payment from the Social Security Administration (SSA), aggregate fees of $600 or more in the previous calendar year.
SSA does not make fee payments to business entities. However, law firms, partnerships, corporations, and multi-member LLCs/LLPs (LLC — Limited Liability Company, LLP — Limited Liability Partnership) that have attorneys or non-attorney representatives or both as partners or employees may voluntarily provide us with taxpayer identification information for the business entity in anticipation of receiving Forms 1099-MISC for tax reporting purposes.
When appropriate, we will mail a Form 1099-MISC to the business address provided. The Form 1099-MISC will summarize direct payments of $600 or more that SSA made to the registered representatives associated with the business. As an added service, we will provide a report summarizing the total amount of payments made directly to each of those registered representatives.
Who Should Complete This Form?
An appointed representative of the law firm, partnership, corporation, or multi-member LLC/LLP should complete this form. This includes:
- An authorized employee of the law firm, corporation or other entity
- An authorized third-party tax preparation specialist
If you are an attorney or non-attorney representative who owns your own business as a sole proprietor, single-member LLC, or single-member LLP, you should not complete this particular form. You should complete the Form SSA-1699, Registration for Appointed Representative Services and Direct Payment, instead.
Information You Will Need
Be prepared to provide us with the following information:
- Name and tax mailing address for the business
- Taxpayer identification number (TIN) for the business
Minimum System Requirements
To complete this report online, you will need:
- A Windows-based personal computer (Presently, this report does not support the Macintosh platform or WebTV.)
- Adobe Acrobat Reader (To download a free copy, go to http://www.adobe.com/downloads.)
If necessary, you can send or deliver a completed paper Form SSA-1694, Request for Business Entity Taxpayer Information, to the local Social Security office.
The Social Security Administration is allowed to collect the facts on this application under §§ 206 and 1631(d)(2) of the Social Security Act, as amended by the Social Security Protection Act of 2004 (Pub. L. No. 108-203). We need this information to efficiently process this Internet request. Giving us these facts is voluntary. However, without them, we may not be able to process your application online. Social Security may provide information collected on this application to the Internal Revenue Service.
Paperwork Reduction Act Statement
This information collection meets the requirements of 44 U.S.C. § 3507, as amended by § 2 of the Paperwork Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office of Management and Budget control number. We estimate that it will take about 10 minutes to read the instructions, gather the facts, and answer the questions. You may send comments on our time estimate above to: SSA, 6401 Security Blvd, Baltimore, MD 21235-6401. Send only comments relating to our time estimate to this address, not the completed form.
Firms, Corporations, and Other Entities
You must be a registered Business services Online (BSO) user to complete this process on the Internet.
Complete/Update a Form SSA-1694 using BSO
- Prefer to send us the paper form?
If you are an attorney or non-attorney who is eligible for direct payment, you should not complete this particular form. You should complete the SSA-1699 Registration for Appointed Representative Services and Direct Payment.