How to Get a Deceased Person’s Social Security Tax Statement Fast

Last updated on August 6, 2026 / By / Social Security

When you are responsible for a deceased loved one’s final tax return, a missing Social Security tax statement can stop the filing process. You may need Form SSA-1099 or SSA-1042S to confirm the benefits paid, federal tax withheld, and other information that must be reported correctly.

You usually cannot download the form through the deceased person’s online account. Instead, you should first search for the original mailed statement and then contact the Social Security Administration to request a free replacement.

If you need your own form rather than a deceased person’s form, follow How to Get Your Social Security Tax Statement Online. The online process is different when the beneficiary is still living.

This guide shows you which form to request, what proof to gather, how to contact Social Security, what to say, and what to do after the statement arrives.


Do You Need a Deceased Person’s Social Security Tax Statement?

Answer these seven questions to identify the document you need, the proof you should gather, and the best way to request it from Social Security.

How this quiz works: Select one answer for each question. A detailed explanation will appear directly below your selection. Your answers are not submitted, transmitted, or saved.

1. Which Social Security document are you trying to obtain?

You will probably request Form SSA-1099. This is the annual Social Security Benefit Statement generally issued to people who received retirement, disability, spousal, or survivor benefits. It shows total benefits, repayments, Medicare premiums, and federal income tax withheld. Request the form for the exact tax year needed for the deceased person’s final return.
You may need Form SSA-1042S. This statement may apply when the deceased beneficiary was treated as a nonresident alien for federal tax purposes. Tell Social Security about the person’s citizenship and residency status and ask whether SSA-1042S was issued for the year you need.
Confirm the type of benefits first. Ask whether the deceased person received Social Security retirement, disability, spousal, or survivor benefits. A person who received only Supplemental Security Income, commonly called SSI, generally will not receive an SSA-1099 for those SSI payments.

2. What is your relationship or legal role?

Identify yourself as the surviving spouse. Have your government-issued identification, a certified death certificate, and a marriage certificate available. Social Security may already be able to verify your relationship, but supporting documents can prevent delays.
Prepare proof of your legal authority. Gather your court appointment, letters testamentary, letters of administration, or other estate documents. Explain that you need the statement to prepare the final tax return or complete the estate’s records.
You may be asked for additional documentation. Gather proof of death, your identification, proof of your relationship, and a clear explanation of why you need the statement. Social Security may refer you to a local office if your authority cannot be verified by telephone.

3. What proof of death do you currently have?

You have the strongest standard proof. Keep the certified death certificate available when you call or visit Social Security. Ask whether the office needs to inspect the original, accept a certified copy, or receive another approved form of documentation.
Ask Social Security whether your document is acceptable. Other evidence may be considered depending on the circumstances, but an obituary by itself may not always be enough. Give the representative the deceased person’s full name, date of birth, Social Security number, and date of death.
Obtain proof before making a detailed disclosure request. Contact the funeral home, state vital records office, county records office, or the estate representative. Social Security may already have received the death report, but you should still be prepared to provide acceptable evidence.

4. Which tax year do you need?

Check the January mailing before requesting a replacement. Social Security normally mails benefit statements in January. Search the deceased person’s mail, forwarded mail, tax files, accountant’s records, and the surviving spouse’s documents before requesting another copy.
State the exact year in your request. Social Security generally provides replacement statements for past years when records are available. Do not ask only for the “previous form.” Identify the specific tax year to reduce the risk of receiving the wrong document.
You may need additional record-retrieval assistance. Contact Social Security and explain why the older statement is needed. Also ask the deceased person’s accountant, prior tax preparer, financial adviser, or estate representative whether a copy is already stored with older returns.

5. Have you searched for the original mailed statement?

You are ready to request a replacement. Call Social Security at 1-800-772-1213 or contact a local Social Security office. Explain that the beneficiary is deceased and that you need a replacement SSA-1099 or SSA-1042S for a specific year.
Search the likely delivery locations first. Check unopened January and February mail, the last known address, forwarded mail, a post office box, assisted-living records, tax folders, the surviving spouse’s files, and the deceased person’s tax preparer.
Ask Social Security to verify the address of record. Give the representative the deceased person’s last known address and any previous address that may appear on the record. Ask whether the original statement was mailed, returned as undeliverable, or can be reissued.

6. What problem are you trying to solve?

Request a replacement and confirm the mailing address. Ask where the replacement will be mailed and whether Social Security needs additional proof before using your address. Record the date of the request and any confirmation or reference number.
Ask for a review instead of changing the amount yourself. Compare the statement with bank deposits, Social Security notices, benefit repayments, Medicare premium records, and tax withholding. Contact Social Security and ask whether a corrected statement is required.
Contact Social Security promptly and document the request. Avoid guessing when an official statement can be obtained. Ask a qualified tax professional whether the final return should be extended while you wait for the correct Social Security information.

7. Which request method best matches your situation?

Call Social Security and prepare your information first. Have the deceased person’s full name, Social Security number, date of birth, date of death, last address, and requested tax year. Also have your identification, relationship information, and proof of death ready.
Contact a local Social Security office. Ask whether an appointment is required and which original or certified documents you should bring. This route may be appropriate when you are not the surviving spouse or court-appointed representative.
Use a written request with supporting documents. Include the deceased person’s identifying information, the exact tax year, your role, your reason for requesting the form, your mailing address, and a list of the documents enclosed. Keep a complete copy for your records.

Your Next Step

Review the explanations shown under your selections. Gather the deceased person’s identifying information, proof of death, your identification, and any documents showing your relationship or legal authority. Then call Social Security or contact a local office to confirm the exact submission requirements.


Quick Answer Summary

To get a Social Security tax statement for a deceased person, you should:

  1. Confirm whether you need Form SSA-1099 or SSA-1042S.
  2. Check the deceased person’s last address, forwarded mail, tax folder, and estate records.
  3. Gather acceptable proof of death.
  4. Gather your identification and any documents showing your relationship or authority.
  5. Call Social Security at 1-800-772-1213 or contact a local Social Security office.
  6. Request the statement for the exact tax year you need.
  7. Confirm where Social Security will mail the replacement.
  8. Review the statement before using it on the final tax return.

Social Security normally sends the original statement to the deceased beneficiary’s last address on its records. A replacement is available at no cost, but you may need to provide proof of death before Social Security can release the information.

Do not attempt to sign in to the deceased person’s my Social Security account. Social Security blocks online account access after a beneficiary’s death.

Choose Your Template Fast

Select the situation that best describes you. The complete request template will appear below without opening another page.

Template 1: Request From a Surviving Spouse

Use this template when you are the deceased beneficiary’s surviving spouse and need the tax statement for a final tax return or estate records.

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Request for Replacement Social Security Tax Statement for My Deceased Spouse

Dear Social Security Administration Representative:

I am requesting a replacement Social Security tax statement for my deceased spouse. I need the statement to prepare or complete my spouse’s final federal income tax return and maintain accurate estate records.

The deceased beneficiary’s information is:

Full name: [Deceased Spouse’s Full Name]
Social Security number: [Social Security Number]
Date of birth: [Date of Birth]
Date of death: [Date of Death]
Last known address: [Last Address]
Tax year requested: [Tax Year]
Form requested: [SSA-1099 or SSA-1042S]

I am the surviving spouse. I have enclosed or can provide my identification, a certified death certificate, and proof of our marriage if needed.

Please advise me if you require any additional documents. Please also confirm the address where the replacement statement will be mailed.

Thank you for your assistance.

Sincerely,

[Your Signature]
[Your Printed Name]




Enclosures:

  • Copy of certified death certificate
  • Copy of government-issued identification
  • Copy of marriage certificate, if requested
  • Other supporting documents

Template 2: Request From an Executor or Administrator

Use this template when a court has appointed you to manage the deceased person’s estate.

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Executor’s Request for Replacement SSA-1099 or SSA-1042S

Dear Social Security Administration Representative:

I am the court-appointed [executor, administrator, or personal representative] of the Estate of [Deceased Person’s Full Name]. I am requesting a replacement Social Security Benefit Statement for the tax year listed below.

The deceased beneficiary’s information is:

Full legal name: [Full Name]
Social Security number: [Social Security Number]
Date of birth: [Date of Birth]
Date of death: [Date of Death]
Last known address: [Address]
Tax year requested: [Tax Year]
Form requested: [SSA-1099 or SSA-1042S]

I need the statement to prepare the deceased beneficiary’s final income tax return, reconcile the estate’s records, and satisfy my responsibilities as the estate’s legal representative.




I have enclosed proof of death, proof of my identity, and a copy of my court appointment. Please tell me if another document or release form is required.

Please mail the replacement statement to the authorized address shown above or advise me of the mailing procedure that applies to this request.

Thank you for your assistance.

Sincerely,

[Your Signature]
[Your Printed Name]
[Executor, Administrator, or Personal Representative]

Enclosures:

  • Certified death certificate
  • Government-issued identification
  • Letters testamentary or letters of administration
  • Other estate documentation

Template 3: Request From an Adult Child or Family Member

Use this template when you are helping with the final tax return or estate records but have not been formally appointed by a court.

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Family Member’s Request for Deceased Beneficiary’s Social Security Tax Statement




Dear Social Security Administration Representative:

I am requesting guidance and assistance in obtaining a replacement Social Security tax statement for my deceased [parent, relative, or other relationship], [Deceased Person’s Full Name].

The deceased beneficiary’s information is:

Full legal name: [Full Name]
Social Security number: [Social Security Number]
Date of birth: [Date of Birth]
Date of death: [Date of Death]
Last known address: [Address]
Tax year requested: [Tax Year]
Form requested: [SSA-1099 or SSA-1042S]

I am the deceased beneficiary’s [adult child or other relationship]. I am helping prepare the final tax return and organize the deceased person’s financial and estate records.

I understand that you may need to verify my identity, relationship, and legitimate need for the statement. I have enclosed or can provide proof of death, my identification, proof of my relationship, and any additional documentation you require.

Please tell me whether I am permitted to receive the replacement statement and what additional forms or estate documents I must submit.

Thank you for your guidance.

Sincerely,

[Your Signature]
[Your Printed Name]

Enclosures:

  • Proof of death
  • Government-issued identification
  • Birth certificate or other relationship document
  • Tax notice or other proof of need, if available

Template 4: Urgent Request Before a Tax Deadline

Use this template when a filing deadline, IRS response deadline, or tax-preparation appointment is approaching.

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Time-Sensitive Request for Deceased Beneficiary’s Tax Statement

Dear Social Security Administration Representative:

I am requesting prompt assistance in obtaining a replacement [SSA-1099 or SSA-1042S] for the deceased beneficiary identified below.

Full legal name: [Full Name]
Social Security number: [Social Security Number]
Date of birth: [Date of Birth]
Date of death: [Date of Death]
Last known address: [Address]
Tax year requested: [Tax Year]

I am the deceased person’s [surviving spouse, executor, administrator, adult child, or other role]. I need the statement to meet a tax filing or response deadline of [Deadline Date].

I have already searched the deceased person’s mail and tax records but could not locate the original statement. I have enclosed the available proof of death, proof of my identity, and documents showing my relationship or authority.

Please advise me promptly if another document is needed. I would also appreciate confirmation of the address where the statement will be mailed and any available reference number for this request.

Thank you for your prompt attention.

Sincerely,

[Your Signature]
[Your Printed Name]

Template 5: Request to Correct an Incorrect Statement

Use this template when you received the form but believe the benefits, repayments, Medicare premiums, or tax withholding are incorrect.

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Request to Review and Correct Deceased Beneficiary’s Tax Statement

Dear Social Security Administration Representative:

I am requesting a review of the [SSA-1099 or SSA-1042S] issued for the following deceased beneficiary:

Full legal name: [Full Name]
Social Security number: [Social Security Number]
Date of birth: [Date of Birth]
Date of death: [Date of Death]
Tax year: [Tax Year]

I believe the statement may be incorrect because [describe the specific difference, missing payment, repayment, Medicare premium, or withholding issue].

The statement reports [Reported Amount or Information]. My available records show [Expected Amount or Information]. I have enclosed copies of the statement and the records supporting my concern.

Please review the account and advise me whether a corrected tax statement will be issued. Please do not return original documents unless you have instructed me to provide them.

Thank you for your assistance.

Sincerely,

[Your Signature]
[Your Printed Name]
[Relationship or Legal Role]

Enclosures:

  • Copy of the disputed tax statement
  • Bank deposit records
  • Benefit notices
  • Medicare premium records
  • Proof of repayments or tax withholding
  • Proof of death and authority

What You Mean by a “Social Security Tax Statement”

When you ask for a deceased person’s Social Security tax statement, you usually need one of the following forms.

Form SSA-1099

You will usually request Form SSA-1099 when the deceased person received Social Security retirement, disability, spousal, or survivor benefits.

The form generally shows:

  • The total Social Security benefits paid during the tax year
  • Benefits repaid to Social Security
  • Medicare premiums deducted from benefits
  • Voluntary federal income tax withheld
  • The net benefits that may need to be considered for tax reporting

The SSA-1099 is not the same as an award letter, benefit verification letter, or regular Social Security Statement.

For help understanding the difference, read How to Get a Social Security Benefit Verification Letter.

Form SSA-1042S

You may need Form SSA-1042S when the deceased person was a noncitizen who received or repaid Social Security benefits and was subject to special tax-reporting or withholding rules.

If you are uncertain which form applies, tell Social Security about the deceased person’s citizenship or residency status and ask which statement was issued.

What If the Deceased Person Only Received SSI?

If the deceased person only received Supplemental Security Income, commonly called SSI, Social Security generally will not issue an SSA-1099 or SSA-1042S.

SSI is a needs-based benefit and is different from Social Security retirement, Social Security Disability Insurance, and survivor benefits.

Before spending time requesting a replacement, confirm which type of benefits the deceased person received.

First, Check Whether the Original Statement Was Already Mailed

Before you call Social Security, search for the original statement.

Social Security generally mails SSA-1099 and SSA-1042S statements in January. When a beneficiary dies before receiving the statement, Social Security normally sends it to the last address listed on the beneficiary’s record.

Check:

  • The deceased person’s last home address
  • Any post office box the person used
  • Forwarded mail
  • Unopened January and February mail
  • Tax folders
  • Files maintained by a caregiver
  • Documents kept by the surviving spouse
  • The deceased person’s accountant or tax preparer
  • Estate and probate records
  • Online document-storage folders
  • Mail held by a nursing home or assisted-living facility

You may find the statement in an envelope marked “Social Security Benefit Statement.”

If a living beneficiary never received a statement, the troubleshooting steps in What to Do If You Never Received Your SSA-1099 may also help you understand the mailing schedule.

Real-Life Example

Suppose you are preparing your mother’s final return and cannot find her SSA-1099. Before making an office appointment, you check a box of unopened mail from her former apartment.

You find the statement in an envelope mailed in January. By searching the mail first, you avoid an unnecessary replacement request and can give the correct document to the tax preparer immediately.

When You Can Request a Replacement Statement

Social Security mails benefit statements during January for delivery by January 31.

You can generally request a replacement for the most recent tax year after January 31. Social Security also provides replacement statements for any of the past six years for which benefits were paid.

For example, if you are handling a final return during January and the newest form has not arrived, the statement may still be in the normal mailing process. Once February begins, contact Social Security if you still cannot find it.

When you make your request, state the exact tax year. Do not simply ask for “the latest form,” because you could receive a statement for the wrong filing year.

Who Can Request the Deceased Person’s Statement?

The original statement is intended for the deceased beneficiary’s executor or surviving spouse. However, Social Security classifies a deceased beneficiary’s Social Security Benefit Statement as non-tax-return information.

Social Security’s disclosure rules generally permit the release of non-tax-return information about a deceased person when acceptable proof of death is available. Exceptions may apply when releasing the information would affect the privacy of a living person or when another federal law restricts disclosure.

You may have a clearer and faster request when you are:

  • The surviving spouse
  • A court-appointed executor
  • A court-appointed administrator
  • The estate’s personal representative
  • The person responsible for preparing the final tax return
  • An adult child handling the deceased person’s records
  • Another relative with a legitimate estate or tax-related need

You should not assume that being a relative automatically gives you immediate access. Social Security may ask for proof of death, identification, relationship documents, court papers, or an explanation of why you need the statement.

If you are not the surviving spouse or court-appointed representative, explain your role clearly and ask what documentation Social Security will accept.

Documents You Should Gather Before Contacting Social Security

Prepare your documents before calling or visiting an office. You may not need to submit every item, but having them ready can prevent repeated calls.

Information About the Deceased Person

Gather:

  • Full legal name
  • Social Security number
  • Date of birth
  • Date of death
  • Last known address
  • Previous addresses, if relevant
  • Exact tax year needed
  • Type of Social Security benefit received
  • Citizenship or residency information if SSA-1042S may apply

Proof of Death

A certified death certificate is usually the strongest and most convenient proof.

Depending on the circumstances, Social Security may also consider other acceptable evidence, such as:

  • A funeral director’s statement
  • A physician’s statement
  • A coroner’s report
  • A certified public death record
  • An obituary containing enough identifying information

Bring or submit the type of proof Social Security requests. Do not mail an original death certificate unless an SSA representative specifically instructs you to do so.

Information About You

Prepare:

  • Your full legal name
  • Your mailing address
  • Your telephone number
  • Your government-issued photo identification
  • Your relationship to the deceased person
  • A brief explanation of why you need the statement

Proof of Your Role or Relationship

Depending on your situation, you may need:

  • A marriage certificate
  • Letters testamentary
  • Letters of administration
  • A court order appointing you as personal representative
  • A small-estate affidavit
  • A birth certificate showing your relationship
  • Estate documents
  • A request from the tax preparer
  • An IRS notice requesting income documentation

Clear paperwork can make it easier for Social Security to verify your identity and determine whether the statement can be released.

For help preparing a formal document request, use How to Write a Request Letter for Documents.

How You Can Request the Replacement Statement Step by Step

Step 1: Confirm the Correct Form and Tax Year

Determine whether you need:

  • SSA-1099
  • SSA-1042S
  • A different Social Security document

Write down the exact year before you contact Social Security.

If you are preparing a 2025 tax return, for example, you normally need the statement labeled for tax year 2025.

Do not confuse the statement’s tax year with the year in which you are filing the return.

Step 2: Search the Last Known Mailing Address

Check the deceased person’s mail, tax records, and forwarded correspondence.

Ask the surviving spouse, caregiver, executor, accountant, or property manager whether the statement was received.

If the form was already delivered, finding the original will usually be faster than requesting another copy.

Step 3: Call Social Security

Call the Social Security Administration at 1-800-772-1213. Representatives are generally available Monday through Friday from 8:00 a.m. to 7:00 p.m.

Explain that the beneficiary is deceased and that you need a replacement SSA-1099 or SSA-1042S.

You can say:

“I am handling the records or final tax return for a deceased Social Security beneficiary. I need a replacement SSA-1099 or SSA-1042S for tax year [Year]. I have proof of death and identification available. Please tell me what additional documents you need and where the replacement statement will be mailed.”

Record:

  • The date of your call
  • The representative’s name or identification number
  • The documents requested
  • The mailing address Social Security will use
  • Any reference or confirmation number
  • The next step you were given

Step 4: Contact Your Local Social Security Office

Contact a local Social Security office if the telephone representative cannot complete the request.

An office request may be necessary when:

  • Social Security cannot verify the death
  • You are not the surviving spouse
  • You do not have court-appointed authority
  • The deceased person’s address is outdated
  • The statement was returned as undeliverable
  • You need an older tax year
  • Your relationship cannot be verified
  • The information could affect a living beneficiary
  • Social Security needs to inspect your identification or documents

Ask whether you need an appointment and whether you should bring originals or copies.

Step 5: Submit a Written Request When Instructed

Social Security may ask you to submit the request in writing, especially when your identity, relationship, or authority cannot be verified by telephone.

Your written request should include:

  • The deceased person’s full name
  • Social Security number
  • Date of birth
  • Date of death
  • Last known address
  • Tax year requested
  • Your name and contact information
  • Your relationship or role
  • The reason you need the statement
  • A list of supporting documents

For more formatting examples, review 17 Sample Request Letters for Documents.

Step 6: Confirm Where the Statement Will Be Sent

Before ending the call or office visit, ask:

  • Has the original statement already been mailed?
  • Was the original returned as undeliverable?
  • What address is currently listed?
  • Where will the replacement be mailed?
  • Can the address be changed for this request?
  • Do you need additional proof?
  • How should you follow up if it does not arrive?

Do not assume Social Security will mail the statement directly to you. The agency may need to use the deceased person’s address of record or complete additional verification before using another address.

Step 7: Review the Statement When It Arrives

Check:

  • The deceased person’s name
  • The Social Security number shown
  • The tax year
  • Total benefits
  • Benefits repaid
  • Medicare premiums
  • Federal tax withheld
  • Any other listed adjustments

Do not alter the statement or estimate a different amount yourself. Contact Social Security if the information appears incorrect.

Why You Should Not Access the Deceased Person’s Online Account

A living beneficiary can normally download an SSA-1099 through a personal my Social Security account. That option does not apply in the same way after death.

Social Security blocks access to a deceased beneficiary’s my Social Security account. You should not:

  • Sign in using the deceased person’s username
  • Use the deceased person’s Login.gov or ID.me credentials
  • Create a new account in the deceased person’s name
  • Reset the deceased person’s password
  • Pretend to be the deceased beneficiary
  • Ask another person to bypass the account restrictions

Instead, contact Social Security and identify yourself honestly as the surviving spouse, executor, administrator, family member, or person responsible for the tax filing.

For an explanation of services available to living beneficiaries, read How to Access and Manage Your Social Security Account Online.

Sample Letter Requesting a Deceased Person’s SSA-1099 or SSA-1042S

[Your Full Name]
[Your Mailing Address]
[City, State ZIP Code]
[Telephone Number]
[Email Address]

[Date]

Social Security Administration
[Local Social Security Office Address]

Subject: Request for Replacement SSA-1099 or SSA-1042S for Deceased Beneficiary

Dear Social Security Administration Representative:

You are receiving this letter because I am requesting a replacement Social Security Benefit Statement for the following deceased beneficiary:

Deceased beneficiary’s full name: [Full Name]

Social Security number: [Social Security Number]

Date of birth: [Date of Birth]

Date of death: [Date of Death]

Last known address: [Address]

Tax year requested: [Tax Year]

I am the deceased beneficiary’s [surviving spouse, executor, administrator, personal representative, adult child, or other relationship]. I need the statement to prepare or complete the deceased person’s final federal income tax return and estate records.

My information is:

Full name: [Your Full Name]

Relationship or role: [Relationship or Role]

Mailing address: [Your Address]

Telephone number: [Telephone Number]

Email address: [Email Address]

I have enclosed or can provide proof of death, proof of my identity, and documentation showing my relationship or authority. Please advise me if you require any additional documents before releasing the replacement statement.

Please also confirm the address where the replacement statement will be mailed.

Thank you for your assistance.

Sincerely,

[Your Signature]

[Your Printed Name]

Enclosures:

  • [Copy of Death Certificate]
  • [Copy of Photo Identification]
  • [Executor or Administrator Appointment]
  • [Marriage or Birth Certificate]
  • [Other Supporting Document]

What You Should Do If the SSA-1099 Amount Looks Wrong

Do not guess or change the amount yourself.

An amount may look unexpected because of:

  • Benefits repaid during the year
  • Medicare premiums deducted
  • Federal income tax withheld
  • Returned payments
  • Payments issued near the date of death
  • Prior-year corrections
  • Benefits paid under more than one Social Security record

Contact Social Security and ask for a review or corrected statement.

Have the following information ready:

  • The statement you received
  • The tax year
  • The deceased person’s identifying information
  • Bank records showing deposits or repayments
  • Social Security notices
  • Medicare premium records
  • Your proof of death and identity

Wait for clarification before filing whenever possible. Using an amount that does not match Social Security’s records can result in an IRS notice or the need to amend the return.

How You Use the Statement on the Final Tax Return

The SSA-1099 or SSA-1042S helps you determine how Social Security benefits should be reported on the deceased person’s final federal income tax return.

The final individual return is generally filed using Form 1040 or Form 1040-SR for the year of death.

Depending on the situation, you may need to:

  • Report income received or treated as received before death
  • Report the Social Security benefits shown on the statement
  • Calculate whether any part of the benefits is taxable
  • Include federal income tax withheld
  • Sign the return as the surviving spouse or personal representative
  • File a separate estate income tax return if the estate received income after death

The gross Social Security benefits are generally reported on Form 1040, with the taxable portion entered separately. For a detailed explanation, read Where You Report Social Security Income on Form 1040.

Whether the benefits are taxable depends on the deceased person’s filing status, other income, and overall tax situation. You can review the broader rules in Will Social Security Be Taxed in 2026?.

Keep the Death Certificate With Your Records

You generally should not attach the death certificate to the deceased person’s final federal return unless the IRS specifically requests it.

Keep the certificate with:

  • The final return
  • Estate records
  • Appointment papers
  • Social Security correspondence
  • Copies of all tax statements
  • Proof of mailing or electronic filing

What You Should Know If a Refund Is Due

Additional paperwork may be required when the final return shows a refund.

IRS Form 1310 is titled “Statement of Person Claiming Refund Due a Deceased Taxpayer.” Whether you need it depends on who is filing and claiming the refund.

You generally do not need Form 1310 when:

  • You are the surviving spouse filing an original or amended joint return with the deceased spouse.
  • You are a court-appointed or court-certified personal representative filing the original return and you attach proof of your appointment.

You may need Form 1310 when:

  • You are not filing as the surviving spouse.
  • You have not been appointed by a court.
  • You are the person responsible for the deceased person’s property.
  • You are claiming the refund on behalf of the deceased taxpayer.

A will or power of attorney is not necessarily the same as a court certificate appointing you as the estate’s personal representative.

Because refund requirements depend on the exact filing circumstances, review the current Form 1310 instructions or consult a qualified tax professional.

When You May Also Need IRS Tax Records

An SSA-1099 only shows Social Security benefit information. It does not provide a complete picture of the deceased person’s income or tax filing history.

You may also need:

  • Wage and income transcripts
  • Tax return transcripts
  • Tax account transcripts
  • Copies of prior returns
  • Forms W-2
  • Forms 1099-INT
  • Forms 1099-DIV
  • Pension statements
  • Retirement-account statements
  • Records of estimated tax payments
  • Verification that a prior return was not filed

For additional records, use How to Get IRS Tax Transcripts Online Without Calling.

If you need proof that the IRS has no processed return for a particular year, read How to Request an IRS Verification of Non-Filing Letter.

Common Problems You May Encounter

You Cannot Find the Original Statement

Check the last address, forwarded mail, tax folders, the surviving spouse’s records, and the tax preparer’s files.

If you still cannot find it after January 31, request a replacement from Social Security.

You Are an Adult Child but Not the Executor

Contact Social Security and explain that you are handling the deceased person’s records or tax filing.

Be prepared to provide acceptable proof of death, your identification, proof of your relationship, and an explanation of why you need the statement.

Social Security may refer you to a local office or request additional documents.

Social Security Does Not Have the Death Recorded Correctly

Provide acceptable proof of death. A certified death certificate is usually the clearest evidence.

Ask the representative to explain how the death record must be corrected before the replacement statement can be issued.

The Deceased Person Moved Before Death

Provide the last address you believe was on Social Security’s records and any previous address that may help identify the account.

Ask whether the original statement was mailed or returned by the postal service.

You Need a Statement Older Than the Most Recent Year

Give Social Security the exact year. Replacement statements are generally available for up to six years for which benefits were paid.

The Deceased Person Received Both Social Security and SSI

An SSA-1099 may be generated for the Social Security portion, but not for SSI payments.

Do not assume the total deposits shown in the bank account will match the SSA-1099. Ask Social Security to explain which payments were reportable Social Security benefits.

You Have a Tax Deadline but the Statement Has Not Arrived

Contact Social Security immediately and document your request.

Speak with a tax professional about whether you should request a filing extension rather than estimate the missing Social Security amount.

    What You Should Do After Receiving the Statement

    Once the replacement arrives:

    1. Confirm that the tax year is correct.
    2. Check the name and Social Security number.
    3. Review total benefits, repayments, premiums, and withholding.
    4. Compare the form with available Social Security notices and bank records.
    5. Contact Social Security if the information appears incorrect.
    6. Give a copy to the tax preparer.
    7. Determine whether any benefits are taxable.
    8. Review whether Form 1310 is required if a refund is due.
    9. Keep the statement with the final return and estate records.
    10. Store a backup copy in a secure location.

    Do not discard the statement after filing. You may need it to answer an IRS notice, prepare an amended return, complete probate records, or document the estate’s income.

    Advanced Social Security Tax Statement Checklist

    Use this checklist to organize your request for a deceased person’s SSA-1099 or SSA-1042S, avoid missing documents, and prepare for the final tax return.

    Printing tip: Use your browser’s print command to print or save this checklist as a PDF. On most computers, press Ctrl and P. On a Mac, press Command and P.

    Section 1: Confirm Which Statement You Need

    Complete this section before contacting Social Security.

    Section 2: Search for the Original Statement

    The original form may already have been mailed to the deceased person’s address of record.

    Section 3: Gather the Deceased Person’s Information

    Social Security will need enough information to identify the correct beneficiary and tax year.

    Section 4: Gather Proof of Death and Your Authority

    The documents required may depend on your relationship and legal role.

    Section 5: Prepare for the Social Security Contact

    Organize your questions before calling or visiting an office.

    Section 6: Prepare and Submit the Written Request

    Complete this section if Social Security asks for a letter or supporting documents.

    Section 7: Review the Statement After It Arrives

    Do not send the statement to a tax preparer until you have checked the basic information.

    Section 8: Final Tax Return and Recordkeeping

    Keep the Social Security statement with the deceased person’s permanent tax and estate records.

    Final Review

    Before closing the file, confirm that you requested the correct tax year, used accurate identifying information, retained proof of your authority, reviewed the statement for errors, and kept copies of every document submitted or received.

    Frequently Asked Questions

    Can you get a deceased person’s SSA-1099 online?

    You generally cannot use the deceased person’s my Social Security account. Social Security blocks access to deceased beneficiaries’ accounts.

    You should contact Social Security by telephone or through a local office and request the statement using acceptable proof of death.

    For your own living-beneficiary account, use How to Get Your SSA-1099 Tax Form Online.

    Where will Social Security mail the statement after someone dies?

    Social Security normally sends the original statement to the last address listed on the deceased beneficiary’s Master Beneficiary Record.

    When requesting a replacement, ask the representative to confirm the address that will be used. Do not assume it will automatically be mailed to your address.

    Do you have to be the executor to request the statement?

    Not necessarily. Social Security treats the statement as non-tax-return information about the deceased person. You may still need acceptable proof of death, identification, and documentation explaining your relationship or legitimate need.

    Disclosure may be restricted when releasing the information would affect the privacy of a living person.

    Can you request a statement for a deceased parent?

    Yes, you can contact Social Security and explain that you need the statement to handle your parent’s final tax return or estate records.

    Be prepared to provide proof of death, your identification, proof of your relationship, and any court appointment documents you have.

    What if you are the surviving spouse?

    Tell Social Security that you are the surviving spouse. Have the death certificate, your identification, and a marriage certificate available in case the relationship cannot be verified from Social Security’s records.

    What if the deceased person only received SSI?

    Social Security generally does not issue an SSA-1099 or SSA-1042S for SSI-only recipients.

    Confirm whether the person also received retirement, disability, spousal, or survivor benefits before requesting a replacement.

    How far back can you request replacement statements?

    Social Security generally provides replacement SSA-1099 or SSA-1042S statements for any of the past six years for which benefits were paid.

    State the exact year when making your request.

    Is the replacement statement free?

    Yes. Social Security does not charge a fee for replacing an SSA-1099 or SSA-1042S Benefit Statement.

    What should you do if the amount is incorrect?

    Contact Social Security before filing. Ask the agency to review the benefit amount, repayments, withholding, Medicare deductions, and other adjustments.

    Do not change the form or substitute your own estimate.

    Should you file the final return without the SSA-1099?

    You should avoid guessing when the official statement is available. An incorrect estimate can cause an IRS matching notice, delayed refund, additional tax, or an amended return.

    When the filing deadline is approaching, discuss an extension with a tax professional.

    Do you need Form 1310 to claim a refund?

    You may need Form 1310 when you are claiming a refund for a deceased taxpayer and you are not a surviving spouse filing jointly or a court-appointed representative filing with proof of appointment.

    Review the current IRS instructions because the requirement depends on your specific role and the type of return being filed.

    Is an SSA-1099 the same as an award letter?

    No. An SSA-1099 is used for annual tax reporting. An award letter or benefit verification letter is generally used to prove current benefits or income.

    For the correct proof-of-benefits document, read How to Get a Social Security Award Letter.

    Disclaimer

    This article provides general educational information and is not legal, tax, probate, or financial advice. Social Security disclosure procedures and IRS filing requirements may vary based on your circumstances. Confirm current requirements with the Social Security Administration, the IRS, a qualified tax professional, or a probate attorney.



    MORE FOR YOU

    Leave a Comment

    Your email address will not be published. Required fields are marked *