Table of Contents
Section references are to the Internal Revenue Code, unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974.
Form 8955-SSA, the designated successor to Schedule SSA (Form 5500), is used to satisfy the reporting requirements of section 6057(a). Form 8955-SSA is a stand-alone reporting form filed with the Internal Revenue Service (IRS). See Where To File. DO NOT file Form 8955-SSA with the Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.
Note. The SSA no longer processes nonstandard pages 2. Report information about separated participants only on page 2 of Form 8955-SSA. If additional space is needed for separated participants, use additional pages 2 only. Do not add another page 1 of Form 8955-SSA, spreadsheets, or other nonstandard formats.
Reporting requirement. top Under section 6057(b) plan administrators must notify the Secretary of the Treasury of certain changes to the plan and the plan administrator. These changes are reported on the plan's Form 5500 annual return/report. Plan administrators should report these changes on the Form 5500 return/report for the plan year in which the change occurs as indicated in the Form 5500 instructions.
If you have questions and need assistance completing this form, call the IRS Help Line at 1-877-829-5500 and follow the directions as prompted. This toll-free telephone service is available Monday through Friday.
Internet.
top
You can access the IRS website 24 hours a day, 7 days a week at IRS.gov
to:
By phone and in person. top You can order forms and IRS publications by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Plan administrators of plans subject to the vesting
standards of
section 203 of ERISA must file Form 8955-SSA. For example, the plan
administrator of a section 403(b) plan that is subject to the vesting
standards of section 203 of ERISA must file a Form 8955-SSA for the
plan's deferred vested participants. A plan administrator is not
required to report a separated participant if the participant's
deferred vested benefits attributable to an annuity contract or
custodial account that is not required to be treated as part of the
section 403(b) plan assets for purposes of the reporting requirements
of ERISA Title I, as set forth in the Department of Labor (DOL) Field
Assistance Bulletin (FAB) 2009-02. For this exception to apply:
Note. If the 2014 Form 5500 annual return/report is the final return/report of the plan, the Form 8955-SSA filed for the 2014 plan year must report information on deferred vested participants, including reporting that previously reported deferred vested participants are no longer deferred vested participants.
In general, if a Form 8955-SSA must be filed for a plan year, it must be filed by the last day of the seventh month following the last day of that plan year (plus extensions). This due date may be extended under some circumstances. See Extension of Time To File.
Using
Form 5558
If filing under an extension of time based on the filing of Form 5558,
Application for Extension of Time to File Certain Employee Plan
Returns, check the appropriate box on the Form 8955-SSA, Part I, line
C. A one-time extension of time to file the Form 8955-SSA (up to 2 ½
months) may be obtained by filing Form 5558 on or before the normal due
date (not including any extensions) of the Form 8955-SSA. See the instructions
for Form 5558. You must file the Form 5558 with the Department of the
Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.
Because approved copies of the Form 5558 will not be returned to the
filer, you should retain a copy of the Form 5558 that is filed.
Using
Extension of Time To
File Federal Income Tax Return
An automatic extension of time to file Form 8955-SSA until the due date
of the federal income tax return of the employer will be granted if
both of the following conditions are met.
An extension of time granted by using this automatic extension procedure CANNOT be extended further by filing a Form 5558. It also cannot be extended more than 9 ½ months beyond the close of the plan year.
Other
Extensions of Time To File
The IRS may from time to time announce special extensions of time under
certain circumstances, 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 IRS.gov for
announcements of special
extensions. If you are relying on a special extension, check the box on
line C and enter the exact language describing the announcement in the
space provided. For example, indicate "Disaster Relief Extension" or
"Combat Zone Extension."
File a 2014 Form 8955-SSA to correct errors and/or omissions in a previously filed statement for the 2014 plan year. Check the box for Part I, line B ("amended registration statement"). The amended Form 8955-SSA must conform to the requirements in the How To File section.
Although the Schedule SSA (Form 5500) was previously used to satisfy the reporting requirements of section 6057(a) for plan years prior to January 1, 2009, the Schedule SSA should no longer be filed under any circumstances. (See Announcement 2011-21, 2011-12 I.R.B. 567.) Instead, Form 8955-SSA should be filed for all plan years, including delinquent returns for plan years before 2009. If a paper 2014 Form 8955-SSA is used to satisfy filing obligations for plan years before 2009, complete Part I plan year beginning and plan year ending dates for the appropriate plan year filed. Forms 8955-SSA for prior years should be sent to the same address as the 2014 Form 8955-SSA. See Where To File.
In general, for a plan to which only one employer
contributes, a
participant must be reported on Form 8955-SSA if:
A participant who has not been previously reported is not
required
to be reported on Form 8955-SSA if, before the date the Form 8955-SSA
is required to be filed (including any extension of time for filing),
the participant:
Caution! top If payment of the deferred vested retirement benefit ceases before ALL of the participant's benefit is paid to the participant or beneficiary, information on the participant's remaining benefit shall be filed on the Form 8955-SSA filed for the plan year following the last plan year within which the payment ceased.
When the benefit of a separated participant with deferred
vested
benefits is transferred from one plan to the plan of a new employer,
If Form 8955-SSA is sent by United States mail, send the
complete form to:
Private delivery services (PDSs). In addition to the United States mail, you can use the private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These delivery services include only the following.
Private delivery services should send Form 8955-SSA to:
Follow the line-by-line instructions to complete the Form 8955-SSA. Answer all questions about the plan, unless otherwise specified.
Caution! The Form 8955-SSA must be filed with the IRS. The Form 8955-SSA and any attachments with the form are NOT open to public inspection. DO NOT attach a Form 8955-SSA or a previous year's Schedule SSA (Form 5500) to a Form 5500 or Form 5500-SF required to be filed with the Department of Labor (DOL) filing system ("EFAST2"). Because of privacy concerns, the inclusion of a social security number on the Form 5500, Form 5500-SF, or on a schedule or attachment that is filed with the DOL using EFAST2, may result in the return of the filing.
Electronic and
paper filing. top
You can:
Note. Remember to use additional pages 2 of the 2014 Form 8955-SSA only if additional pages are needed to add separated participants. Do not use nonstandard pages 2.
Processing
tips. top To
reduce the possibility of correspondence and
penalties:
The Internal Revenue Code imposes a penalty for failure to file a registration statement (including failure to include all required participants). The penalty is $1 for each participant not reported and for each day multiplied by the number of days the failure continues. The penalty, up to a maximum of $5,000, is imposed on the person failing to so file unless it is shown the failure is due to reasonable cause.
Enter the calendar or fiscal year beginning and ending dates of the plan year (not to exceed 12 months in length) for which you are reporting information. Express the dates in numerical month, day, and year in the following order ("MMDDYYYY").
Line A. top Check this box if you are electing to file this form voluntarily. The plan administrators of plans, such as governmental plans and non-electing church plans, not subject to the vesting standards of section 203 of ERISA are not required to file this form but may elect to do so. If such a plan administrator so elects, the plan administrator is encouraged to provide as much information as possible, but no specific requirements are imposed.
Note. Only the plan administrators of plans subject to the vesting standards of section 203 of ERISA must file the Form 8955-SSA.
Line B. top Check this box if this Form 8955-SSA amends a previously filed Schedule SSA (Form 5500) or Form 8955-SSA.
Line C. top Check the appropriate box if an extension of time has been filed using Form 5558, or if an automatic or special extension has been granted. If a special extension has been granted, enter the description of the special extension exactly as it is listed in the announcement. See Other Extensions of Time To File for additional information regarding special extensions.
Please verify that the employer identification number (EIN) and plan number (PN) being used on this Form 8955-SSA are correct for this plan.
Line 1a. top Enter the formal name of the plan or enough information to identify the plan. Abbreviate if necessary.
Line 1b. top Enter the three-digit plan number that the employer or plan administrator assigned to the plan and uses to file the plan's Form 5500 series return/report.
Line 2a.
top Enter
the name of the plan sponsor. The term "plan sponsor" means:
Note. In the case of a multiple-employer plan, if an association or similar entity is not the sponsor, enter the name of a participating employer as sponsor. The plan administrator of a plan maintained by a controlled group of corporations should enter the name of the member of the controlled group that is entered on the Form 5500 series return/report as the plan sponsor. The same name must be used in all subsequent filings of the Form 8955-SSA for the multiple-employer plan or controlled group (see instructions for line 5 about changes in sponsorship).
Line 2b. top Enter the sponsor's nine-digit EIN. Do not use a social security number (SSN). Sponsors without an EIN must apply for one as soon as possible.
Line 2c. top Enter the plan sponsor's trade name if that trade name is different from the plan sponsor's name entered on line 2a.
Line 2e. top If you want a third party to receive mail for the plan, enter "C/O" followed by the third party's name and complete the applicable mailing address in lines 2f through 2l.
Line 2f. top Enter the sponsor's street address. A post office box may be entered if the Post Office does not deliver mail to the sponsor's street address.
Line 2g. top Enter the name of the city.
Line 2h. top Enter the two-character abbreviation for the U.S. state or possession.
Line 2j. top Enter the foreign province or state, if applicable.
Line 2k. top Enter the foreign country, if applicable.
Line 2l. top Enter the foreign postal code, if applicable. Leave the U.S. state and ZIP code blank if completing line 2k or line 2l.
Line 3a. top Enter the plan administrator's name. Enter "Same" if the plan administrator identified on line 3a is the same as the plan sponsor identified on line 2a and leave lines 3b through 3k blank.
Note. Employees of the plan sponsor who perform administrative functions for the plan are generally not the plan administrator unless specifically designated in the plan document. If an employee of the plan sponsor is designated as the plan administrator, that employee must obtain an EIN.
Line 3b. top Enter the plan administrator's nine-digit EIN. Plan administrators who do not have an EIN, must apply for one as described in the instructions for line 2b.
Line 3c. top If you want a third party to receive mail for the plan administrator, enter "C/O" followed by the third party's name and complete the applicable mailing address in lines 3e through 3k.
Line 3e. top Enter the plan administrator's street address. A post office box may be entered if the Post Office does not deliver mail to the sponsor's street address.
Line 3f. top Enter the name of the city.
Line 3g. top Enter the two-character abbreviation for the U.S. state or possession.
Line 3i. top Enter the foreign province or state, if applicable.
Line 3j. top Enter the foreign country, if applicable.
Line 3k. top Enter the foreign postal code, if applicable. Leave the U.S. state and ZIP code blank if completing line 3j or line 3k.
Line 4. top If the plan administrator's name and/or EIN have changed since the most recent Schedule SSA (Form 5500) or Form 8955-SSA was filed for this plan, enter the plan administrator's name and EIN as they appeared on the most recently filed Schedule SSA (Form 5500) or Form 8955-SSA.
Caution! Failure to indicate on line 4 that a plan administrator was previously identified by a different name or EIN could result in correspondence from the IRS.
Line 5. top If the plan sponsor's name and/or EIN have changed since the most recently filed Schedule SSA (Form 5500) or Form 8955-SSA for this plan, enter the plan sponsor's name, EIN, and the three-digit plan number as they appeared on the most recently filed Schedule SSA (Form 5500) or Form 8955-SSA.
Caution! Failure to indicate on line 5 that a plan sponsor was previously identified by a different name or EIN could result in correspondence from the IRS.
Line 6a. top For a plan to which only one employer contributes, provide the total number of participants entitled to a deferred vested benefit who separated from service in the 2013 plan year and who were not previously reported. For a plan to which more than one employer contributes, provide the total number of participants entitled to a deferred vested benefit who completed the second of two consecutive one-year breaks in service in the 2014 plan year and who were not previously reported.
Line 6b.
top For a
plan to which only one employer contributes, provide the total number
of participants entitled to a deferred vested benefit who separated
from service under the plan in the 2014 plan year and who are reported
in Part III of this form. For a plan to which more than one employer
contributes, provide the total number of participants entitled to a
deferred vested benefit who separated from service under the plan in
2014 or who completed the first one-year break in service in the 2014
plan year, and who are reported in Part III of this form. See When To Report a Separated Participant.
Caution! Do
not include any participants
on line 6a or 6b who were
previously reported on a Form 8955-SSA or a Schedule SSA (Form 5500).
Accordingly, only those participants who are listed with an Entry Code
A on page 2 should be included on line 6a or 6b.
Line 7. top The sum
of lines 6a and 6b should equal the number on line 7.
Signature. The Form 8955-SSA must be signed and dated by the plan sponsor and by the plan administrator. If the plan administrator and the plan sponsor are the same person, include only the signature as plan administrator on the form. If more than one page 2 of the form is filed for one plan, only one page 1 of the Form 8955-SSA should be signed and filed with the pages 2 for the plan.
Enter the name of the plan, the plan number, and the plan sponsor's EIN at the top of each page 2.
Line 9, column (a).
top
Enter the appropriate code from the following list:
| Code A | Use this code for a participant not previously reported. Also complete columns (b) through (g). |
| Code B | Use this code for a participant previously reported under the plan number shown on this form to modify some of the previously reported information. Enter all the current information for columns (b) through (g). You do not need to report a change in the value of a participant's account since that is likely to change. However, you may report such a change if you want. |
| Code C | Use this code for a participant previously reported under the plan of a different plan sponsor and who will now be receiving a future benefit from the plan reported on this form. Also complete columns (b), (c), (h), and (i). |
| Code D | Use this code for a participant previously reported under the plan number shown on this form who is no longer entitled to those deferred vested benefits. This includes a participant who has begun receiving benefits, has received a lump-sum payout, or has been transferred to another plan. (For example, in the case of a plan termination.) Also complete columns (b) and (c). Participants should not be reported under Code D merely because they return to the service of the plan sponsor. |
Line 9, column (b). top Enter the exact SSN of each participant listed. If the participant is a foreign national employed outside the United States who does not have an SSN, enter the word "FOREIGN."
Line 9, column (c). top Enter each participant's name exactly as it appears on the participant's social security card. Do not enter periods; however, initials, if on the social security card, are permitted.
Line 9, column (d). top From the following list, select the code that describes the type of annuity that will be provided for the participant. Enter the code that describes the type of annuity that normally accrues under the plan at the time of the participant's separation from service covered by the plan (or for a plan to which more than one employer contributes at the time the participant incurs the second consecutive one-year break in service under the plan).
| Type of Annuity Code | |
|---|---|
| A | A single sum |
| B | Annuity payable over fixed number of years |
| C | Life annuity |
| D | Life annuity with period certain |
| E | Cash refund life annuity |
| F | Modified cash refund life annuity |
| G | Joint and last survivor life annuity |
| M | Other |
Line 9, column (e). top From the following list, select the code that describes the benefit payment frequency during a 12-month period.
| Type of Payment Code | |
|---|---|
| A | Lump sum |
| B | Annually |
| C | Semiannually |
| D | Quarterly |
| E | Monthly |
| M | Other |
Line 9, column (f). top For a defined benefit plan, enter the amount (in whole dollars) of the periodic payment that a participant is entitled to receive.
Line 9, column (g). top For defined contribution plans, enter the value (in whole dollars) of the participant's account.
Line 9, columns (h) and (i). top Show the EIN and plan number of the plan under which the participant was previously reported.
We ask for the information on this form to carry out the Internal
Revenue laws. Sections 6057 and 6109 require you to provide the
information requested on this form. We need it to determine whether the
plan properly accounts for the deferred vested retirement benefits of
separated participants. Failure to provide this information, or
providing false or fraudulent information, may subject you to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books and records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of the
Internal Revenue Code. Generally, tax returns and return information
are confidential, as required by section 6103.
However, section 6103 authorizes disclosure of the
information to others. Pursuant to section 6057(d), we will disclose
this information to the Social Security Administration for use in
administering the Social Security Act. This information may also be
disclosed to the Department of Justice for civil or criminal
litigation, to the Department of Labor or the Pension Benefit Guarantee
Corporation for use in administering ERISA, and to cities, states, the
District of Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. It may also be disclosed to other
countries under a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file this form will
vary depending on individual circumstances. The estimated average time
is 49 minutes.
If you have
suggestions for making this form simpler, we would be happy to hear
from you. You can send us comments from www.irs.gov/formspubs.
Click on “More Information” and then on “Give us feedback.” You can
also send your comments to the Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington,
DC 20224. Do not send the form to this address. Instead, see Where To File, earlier.