TN 11 (11-97)

A. Policy

SSA answers questions about the figures shown on the benefit statements. However, SSA does not give advice on tax liability, on individual income tax questions or on whether a beneficiary is required to file a Federal income tax return.

IRS is responsible for answering questions about U.S. taxation of benefits and the effect on an individual's income tax.

B. Procedure - General

1. DIO and FO

If an individual outside the United States asks a question which must be answered by IRS, refer the letter to IRS at the following address:

Advise the individual of the referral. Include the IRS address so that he/she can follow up on the inquiry if he/she wants. You may also include information about the International Taxpayer Service Call Center, which is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
           Tel:  267-941-1000 (not toll-free)
           Fax: 267-466-1055 (for international tax account issues only)

DO NOT contact IRS to get the answer.

If an individual outside the United States asks for information about his tax status with another country, advise him or her to contact the tax authorities in that country.

2. FBU action

When an inquiry is received in an FBU, answer the inquiry if possible.

Do not make any record of the inquiry or send any documentation to SSA.

Refer any inquiry which cannot be handled to DIO.

C. Procedure - replacement and corrected statements

Handle requests for replacement and corrected SSA-1042S as explained in GN 05002.040 - GN 05002.220.