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Retirement Plan FAQs Regarding Form 8955-SSA

These frequently asked questions and answers provide general information and you should not cite them as legal authority. They provide you with information responsive to general inquiries but the answers do not apply to every situation and yours may require additional research.

  1. When is the plan year 2009 Form 8955-SSA filing due?
  2. If my plan has a short plan year for 2009 or 2010, when do I file?
  3. Can I combine plan year 2009 and 2010 data on the 2009 Form 8955-SSA?
  4. Must I file a Form 8955-SSA for a year in which there is no information to file?
  5. May I use a Schedule SSA instead of a Form 8955-SSA?
  6. Is a PTIN required for Form 8955-SSA?
  7. How do I get a copy of the Form 8955-SSA?
  8. How do I submit the Form 8955-SSA to the IRS?
  9. Where can I find information for third-party software providers?
  10. How does the IRS electronic filing system work?
  11. Who needs to obtain credentials to submit information electronically and how can they be obtained?
  12. If the plan administrator and plan sponsor are the same person, who signs the Form 8955-SSA?
  13. Will the IRS accept scanned, faxed or copied signatures on Form 8955-SSA?
  14. Do I need to list precise dollar amounts on the Form 8955-SSA?
  15. Is the statement that is furnished to separated participants delayed with the extended due date of the 2009 & 2010 Forms 8955-SSA?
  16. Once a participant begins receiving a benefit, will I have to report him/her on Form 8955-SSA?
  17. When the benefits of a deferred vested participant are transferred from one plan to another, how do I report the participant?
  18. On the Form 8955-SSA, for what purpose can I check the “Special extension” box?
  19. May I attach a spreadsheet page with participant information to the Form 8955-SSA?
  20. What should I do if my Form 8955-SSA is over 200 pages?
  21. What are the requirements for answering “yes” to question 8 on Form 8955-SSA?
  22. What should I do if I missed the filing deadline for Form 8955-SSA?
  23. Am I required to remit payment for any penalties with my late 8955-SSA filing?
  24. Is there a delinquent filer program for late filers of Form 8955-SSA?

Information for e-file Providers

  1. When creating a substitute Form 8955-SSA, what font type and size should be used for the data?
  2. When creating a substitute Form 8955-SSA, what information should we use to submit sample forms?
  3. How does our organization become an approved vendor for the Form 8955-SSA?
  4. What are the planned changes to plan year (PY) 2012 form and instructions?
  5. Are there any mid-year PY 2011 corrections that need to be programmed before the 2011 filing due date?

Form 8955-SSA for 403(b) Plans

  1. Does the 2009 Form 8955-SSA have to report 403(b) participants who separated from service prior to 2008?
  2. Do I have to report all participants who separated from service after 2007 with a deferred vested benefit under our 403(b) plan?
Page Last Reviewed or Updated: 22-May-2013