There is no delinquent filer program where only the Form 8955-SSA (or schedule SSA) is delinquent. Notice 2014-35, however, provides penalty relief in cases where the Form 5500 series return is also delinquent and the filer is eligible for and satisfies the requirements of the Department of Labor’s Delinquent Filer Voluntary Compliance Program. See IRS Penalty Relief for DOL DFVC Filers of Late Annual Reports.
Additional resources:
- Form 8955-SSA Resources
- FAQs on Form 8955-SSA
- Form 5500 Corner