How do I get Social Security tax documents for a deceased person if their online account is blocked? – North Carolina

Short Answer

In North Carolina, when a deceased person’s online Social Security account is blocked, the usual way to get the Social Security tax form (typically Form SSA-1099/SSA-1042S) is to work through the Social Security Administration (SSA) directly using the estate’s authority documents. A personal representative (executor/administrator) generally requests the record from the local SSA office and provides proof of death plus proof of appointment (Letters Testamentary or Letters of Administration). If the request is tied to estate accounting, the same documents also help show why the record is needed and who has legal authority to receive it.

Understanding the Problem

In a North Carolina estate administration, the question is how a personal representative can obtain Social Security tax documents for a deceased person when the deceased person’s online SSA account cannot be accessed. The practical issue usually comes up during the accounting phase, when the estate needs paperwork that supports deposits and explains what money came in (including benefit deposits) before remaining funds are consolidated into the estate account. The decision point is whether the estate has the right authority documents to request the tax form directly from SSA without using the blocked online account.

Apply the Law

Under North Carolina probate practice, the personal representative has the job of collecting information needed to identify, gather, and document estate assets and transactions, including government benefit deposits that may affect the estate’s accounting. When an online account is blocked after death, SSA typically will not restore online access in the deceased person’s name; instead, SSA provides information and documents through its own processes after verifying the requester’s authority and the death. In most estates, the key “gatekeeper” document is the personal representative’s Letters (Letters Testamentary if there is a will, or Letters of Administration if there is no will), issued through the Clerk of Superior Court.

Key Requirements

• Proof of authority: The requester generally needs to show legal authority to act for the estate (commonly, certified Letters Testamentary or Letters of Administration).
• Proof of death: SSA commonly requires a certified death certificate (and may require other identifying details to match the record).
• A clear, limited request: The request should identify the specific tax document needed (for example, the SSA-1099 for a particular year) and explain that it is needed for estate administration/accounting.

What the Statutes Say

• N.C. Gen. Stat. § 36F-8 (Disclosure of digital assets of deceased user) – Allows a personal representative, with proper documentation, to request disclosure of certain digital assets from a custodian; this supports the general principle that estate fiduciaries can obtain needed account-related information when they present certified authority documents.

Analysis

Apply the Rule to the Facts: Here, the estate is in the accounting phase and needs to document deposits and expenses before consolidating remaining funds from a leftover personal bank account into the estate account. If Social Security benefits were deposited into that personal account, the SSA tax form for the relevant year can help match deposits to the correct source and support the accounting. Because the online account is blocked, the personal representative typically must use the estate’s Letters and a certified death certificate to request the SSA-1099 directly from SSA rather than trying to “unlock” the deceased person’s login.

Process & Timing

1. Who files: The personal representative (executor/administrator) or an authorized agent acting for the personal representative. Where: The local Social Security Administration office serving the area where the decedent lived (or SSA through its official phone/mail process). What: A written request for the specific year’s SSA-1099/SSA-1042S, plus a certified death certificate and certified Letters Testamentary/Letters of Administration. When: As soon as the need is identified during estate administration, especially before a final accounting is prepared and filed.
2. SSA verification step: SSA typically verifies identity/authority and may ask for the decedent’s Social Security number, date of birth, date of death, and the personal representative’s contact information. If direct deposit was still running, SSA may also address whether any payment must be returned and whether deposits should be stopped.
3. Record receipt and reconciliation: Once received, the personal representative should reconcile the SSA tax form against bank statements and the estate ledger, then keep the document with the accounting backup records used to support the estate’s reporting and any court-required accounting.

Exceptions & Pitfalls

• Trying to use the deceased person’s login: Even with good intentions, accessing a deceased person’s online account can create problems; SSA usually expects the estate to request records through SSA with proof of authority.
• Not having certified Letters: Many agencies and banks require certified copies, not photocopies. Ordering multiple certified copies from the Clerk of Superior Court often avoids delays.
• Missing “final payment” issues: If the decedent died before the end of a month, SSA rules may require return of a payment that arrived afterward. That can affect the accounting and the bank reconciliation, so it should be flagged early when reviewing deposits.
• Mixing accounts during cleanup: Consolidating funds is common, but the accounting is easier when transactions are clearly documented and supported by statements and third-party records (including SSA documents) before moving money into the estate account.

Conclusion

When a deceased person’s online Social Security account is blocked, the practical solution in a North Carolina estate is to request the needed Social Security tax document directly from SSA using estate authority documents. The personal representative typically must provide a certified death certificate and certified Letters Testamentary or Letters of Administration, and request the specific year’s SSA-1099/SSA-1042S for estate administration and accounting. The next step is to contact the local SSA office and submit the request early enough to meet any upcoming estate accounting deadline.

Talk to a Probate Attorney

If a family is dealing with blocked Social Security access while trying to document deposits and finish an estate accounting, our firm has experienced attorneys who can help clarify what records are needed, who can request them, and how to keep the accounting clean. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.