The IRS may waive the requirements to electronically file the Form 8955-SSA in cases of undue economic hardship.
The IRS will generally grant a waiver in exceptional cases if the filer can demonstrate that undue economic hardship would occur by complying with the electronic filing requirement, including a demonstration of any incremental costs the filer would incur in filing electronically rather than using a paper form.
- A separate written request is needed for each plan.
- The waiver request is due on or before the form’s due date (including any extensions), but filers are encouraged to submit at least 45 days before the due date to allow processing and to give the filer time to file electronically if the IRS denies the request.
See Revenue Procedure 2015-47 for details on requesting the hardship waiver.