Retirement Plan FAQs Regarding Form 8955-SSA - Who needs to obtain credentials to submit information electronically and how can they be obtained?
Only people actually transmitting electronic forms to FIRE will need credentials, so if a third-party service provider is used, it’s unlikely that plan sponsors and plan administrators will need credentials. Transmitters will need to submit Form 4419 (Application for Filing Information Returns Electronically) to obtain a Transmitter Control Code (TCC) and they will need to visit fire.irs.gov to create a FIRE account. If the transmitter already uses FIRE for submitting other forms, the transmitter will need to get an additional TCC used only for Form 8955-SSA, but the transmitter’s existing FIRE account can be used.
If a third-party service provider is not used, the plan administrator will need to obtain a TCC and set up a FIRE account to submit the electronic files generated by third-party software to FIRE and to check the status of submitted filings.