You must only use the “Special extension” box for extensions announced by the IRS such as extensions for presidentially-declared disasters or for service in, or in support of, the Armed Forces of the United States in a combat zone. (See the instructions “Other Extensions of Time to File” for more information.)
Additional resources:
- Form 8955-SSA Resources
- FAQs on Form 8955-SSA
- Form 5500 Corner