Instructions for Form 8955-SSA - Introductory Material


Section references are to the Internal Revenue Code, unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974.

Future Developments

For the latest information about developments related to Form 8955-SSA and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8955ssa.

What's New

Form 8955-SSA may be filed electronically through the Internal Revenue Service (IRS) Filing Information Returns Electronically (FIRE) system. Certain filers, however, are required to file the 2014 Form 8955-SSA electronically. For more information regarding electronic filing and this new filing requirement, see How To File.

Purpose of Form

Form 8955-SSA, the designated successor to Schedule SSA (Form 5500), is used to satisfy the reporting requirements of section 6057(a). Form 8955-SSA is a stand-alone reporting form filed with the IRS. See Where To File. DO NOT file Form 8955-SSA with Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.

Use Form 8955-SSA to report information about separated participants with deferred vested benefits under the plan. Required information includes participants who have a deferred vested benefit under the plan and:

  • separated from service covered by the plan;

  • were reported as deferred vested participants on another plan's filing if their benefits were transferred (other than in a rollover) to the plan during the covered period;

  • previously were reported under the plan but have been paid out or are no longer entitled to those deferred vested benefits; or

  • previously were reported under the plan but whose information is being corrected.

The information reported on Forms 8955-SSA is generally given to the Social Security Administration (SSA). The SSA provides the reported information to separated participants when they file for social security benefits.

Note.

The SSA no longer processes nonstandard pages 2. Report information about separated participants only on page 2 of Form 8955-SSA. If additional space is needed for separated participants, use additional pages 2 only. Do not add another page 1 of Form 8955-SSA, spreadsheets, or other nonstandard formats.

A Form 8955-SSA need not be filed for a year if no information is required to be provided for that year by these instructions.

Form 8955-SSA may be filed electronically through the FIRE system or on paper. The IRS and SSA encourage all filers to file Form 8955-SSA electronically. Filing electronically saves time and effort and helps ensure accuracy. Certain filers, however, are required to file the 2014 Form 8955-SSA electronically. For more information, see How To File.

Reporting requirement.   Under section 6057(b), plan administrators must notify the Secretary of the Treasury of certain changes to the plan and the plan administrator. These changes are reported on the plan’s Form 5500 annual return/report. Plan administrators should report these changes on the Form 5500 return/report for the plan year in which the change occurs as indicated in the Form 5500 instructions.

Telephone Assistance

If you have questions and need assistance completing this form, call the IRS Help Line at 1-877-829-5500 and follow the directions as prompted. This toll-free telephone service is available Monday through Friday.

How To Get Forms and Publications

Internet.   You can access the IRS website 24 hours a day, 7 days a week at IRS.gov to:
  • Download forms, instructions, and publications;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword; and

  • Sign up to receive local and national tax news by email.

By phone and in person.   You can order forms and IRS publications by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.


More Online Instructions