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 require appointed representatives to provide taxpayer identification information as a prerequisite for receiving direct payment.
Beginning in January 2010, we mail Form 1099-MISC (Miscellaneous Income) to each representative who receives direct payment from the Social Security Administration (SSA), for aggregate fees of $600 or more in the previous calendar year. The 1099-MISC was used to report fees we directly paid to both entity employees and sole proprietors until 2020.
Effective 2021 (for tax year 2020), we report these payments on Form IRS 1099-MISC for representatives who receive fees for work as employees of business entities, and Form IRS 1099-NEC (Nonemployee Compensation) for business entities registered with us, as well as for representatives who operate as sole proprietors or who are affiliated with employers who are not registered with us.
It is important for entities to keep registration information updated. Forms 1099-MISC and 1099-NEC are sent to the business address provided. 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 and employees may voluntarily provide us with taxpayer identification information for the business entity to receive a 1099-NEC. Representatives operating as employees or partners of the business entity receive Form 1099-MISC which summarizes the total of direct payments of $600 or more that SSA made to the registered representatives affiliated with a registered entity. SSA no longer provides a detailed summary report that summarizes each individual payment that makes up the total payment reflected on the 1099-MISC for the duration of the tax year. Maintaining records and reconciling financial accounts is a matter between the representatives and their employers.
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 the SSA-1694. 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
As of October 2022, firms, corporations, and other entities no longer have the option to register with us online; however, minimum system requirements are still necessary to access and print Form SSA-1694.
To download this form, 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.)
You can complete Form SSA-1694, Request for Business Entity Taxpayer Information, in Adobe before printing the form, or you can choose to print and manually complete the information on the form. Since entity registration options have been removed from the Business Services Online (BSO) suite, either process requires you to print a paper copy of SSA-1694 to send or deliver 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 the Social Security Act, 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.