In our continuing effort to put our customers in control of their financial future, Social Security provides various online tools and resources that save time and effort. This webpage provides information to tax preparers about various Social Security online services including the my Social Security account that you can share with your clients to help streamline tax preparation.
Income Taxes and Social Security Benefits
Some people have to pay federal income taxes on their Social Security benefits. This usually happens if your clients have other substantial income in addition to their benefits. Substantial income includes: wages, earnings from self-employment, interest, dividends, and other taxable income that must be reported on their tax return.
No one pays federal income tax on more than 85 percent of their Social Security benefits based on Internal Revenue Service (IRS) rules. For more information about when federal income tax may apply to Social Security benefits, visit our benefits planner page on Income Taxes And Your Social Security Benefits.
Get Replacement Social Security Tax Forms Online with Ease
If your clients need a replacement form SSA-1099 or SSA-1042S for any of the past six years in which they received benefits, we have a way for them to get an instant replacement form quickly and easily. Encourage your clients who need replacement tax forms to get an instant replacement form with an online my Social Security account. If they don’t have a personal my Social Security account, creating a secure account is very easy to do and usually takes less than 15 minutes. In their account, they can select the “Replace Your Tax Form SSA-1099/SSA-1042S” link. Then they will select the year under “Choose a year” dropdown menu and select the “Download” link.
Replacement tax forms for the previous tax year are generally available beginning February 1 of each year.
If your clients are noncitizens who live outside of the United States and they received or repaid Social Security benefits last year, we will send them form SSA-1042S instead. The forms SSA-1099 and SSA-1042S are not generated for people who receive Supplemental Security Income (SSI). Your clients can go to www.ssa.gov/foreign and learn how they can access our online services.
Your Clients Can Get Their Social Security Statement Online
Your clients can get their personal Social Security Statement online by using their personal my Social Security account. The online Statement gives your clients secure and convenient access to their recent earnings history. It also shows estimates for retirement, disability, and survivors benefits.
You can share this Social Security Matters blog post about the Social Security Statement as well.
Your Clients Can Get a W-4V Online
If you are working with a client who receives Social Security benefits, remember that they have the option of having federal income tax withheld from their benefits at the rate of 7, 10, 12, or 22 percent.
To start, change, or stop federal income tax withholding from their Social Security benefits, your clients can sign and submit IRS form W-4V directly to their local Social Security office. Taxes will be paid directly to the IRS and will be shown on their form SSA-1099 the following tax season.
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 either by uploading a specifically formatted electronic file 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 files and/or wage reports submitted by or for your company.
Additional levels of security are now required to access BSO employer services. Effective March 25, 2023, current and new BSO users will use SSA’s Public Credentialing and Authentication Process to access employer services. If you have a Social Security online account, Login.gov, or ID.me credential, please visit our Social Security sign in page.
If you do not have a Social Security online account, or a Login.gov or ID.me credential, you will need to create one from our Employer page. Scroll down and select “Create Account” in the “Employers” box.
One of our priorities is getting our customers secure access to the information they need when, where, and how they need it. Our online services have never been better or easier to use. Social Security is here to help you and your clients secure today and tomorrow.