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. Who is considered a deferred vested participant? When is the Form 8955-SSA due? On the Form 8955-SSA, for what purpose can I check the “Special extension” box? Must I file a Form 8955-SSA for a year in which there is no information to file? May I use a Schedule SSA instead of a Form 8955-SSA? Is a PTIN required for Form 8955-SSA? Where can I find the Form 8955-SSA? How do I submit the Form 8955-SSA to the IRS? Am I required to file Form 8955-SSA electronically? Am I required to file the 8955-SSA electronically if it would be a hardship to do so? Where can I find information for third-party software providers? How does the IRS electronic filing system work? Who needs to obtain credentials to submit information electronically and how can they be obtained? If the plan administrator and plan sponsor are the same person, in which capacity should that person sign the Form 8955-SSA? Will the IRS accept scanned, faxed or copied signatures on Form 8955-SSA? Once a participant begins receiving a benefit, will I ever have to report him/her on Form 8955-SSA? When the benefits of a deferred vested participant are transferred from one plan to another, how do I report the participant? May I attach a spreadsheet page with participant information to the Form 8955-SSA? What should I do if I missed the filing deadline for Form 8955-SSA? What are the requirements for answering “yes” to question 8 on Form 8955-SSA? Am I required to remit payment for any penalties with my late 8955-SSA filing? Is there a delinquent filer program for late filers of Form 8955-SSA? For e-file providers When creating a substitute Form 8955-SSA, what font type and size should be used for the data? For 403(b) plan sponsors Do I have to report all participants who separated from service after 2007 with a deferred vested benefit under our 403(b) plan?