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

1. I understand that the Form 8955-SSA replaced the Schedule SSA (Form 5500). When is the PY 2009 filing data due?
2. If my plan has a short plan year for 2009 or 2010, when do I file?
3. Even though the PY 2010 Form 8955-SSA is available to the public, can I still combine PY 2009 and PY 2010 data on the PY 2009 Form 8955-SSA?
4. Must a plan administrator 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. The IRS released a list of forms that are not considered returns for purposes of the PTIN requirements. Form 5500 was on the list. Form 8955-SSA was not. 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. Is the IRS providing information to third-party service providers so submissions can be made directly in electronic format from third-party preparation software?
10. How does the IRS electronic filing system work?
11. How can any credentials that may be required for submitting information electronically be obtained and who will need to obtain them? Assuming they will be required, when can parties begin requesting these credentials and will there be any cost associated with them?
12. On the Form 8955-SSA, there is a signature block for the plan administrator and a plan sponsor. If they are the same person, who signs?
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 including cents?
15. With the due date for filing the 2009 and 2010 Form 8955-SSA being extended, does that mean that the statement that is furnished to the separated participants is also delayed?
16. As the Plan Administrator, once a participant begins receiving a benefit, will I ever 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. Can the January 17, 2012 deadline for filing 2009 Form 8955-SSA be extended by filing a Form 5558?
20. May we attach a spreadsheet page with participant information to the Form 8955-SSA?
21. What should I do if my Form 8955-SSA is over 200 pages?
22. What are the requirements for answering “yes” to question 8 on Form 8955-SSA?
23. What should I do if I missed the filing deadline for Form 8955-SSA?
24. Am I required to remit payment for any penalties with my late 8955-SSA filing?

25. 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 on the form?
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?

Form 8955-SSA for 403(b) Plans

1. Does the Form 8955-SSA filed for 2009 by a 403(b) plan sponsor have to report participants who separated from service prior to 2008 with a deferred vested benefit under the plan?
2. Does a 403(b) plan sponsor have to report all participants who separated from service after 2007 with a deferred vested benefit under the plan?