The IRS issued procedures Sept. 14 for a waiver from the requirement that Forms 8955 and 5500-EZ be filed electronically. In IRS Revenue Procedure 2015-47, effective on Sept. 28, 2015, the IRS set forth how plans and plan administrators — and in some cases, employers — are to proceed if they are if they are unable to file Forms 8955-SSA and 5500-EZ electronically.
The IRS generally will grant a waiver 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. Filers must be the following:
The IRS will approve or deny a request for a waiver of the electronic filing requirement for Form 8955-SSA or Form 5500-EZ based on each filer’s particular facts and circumstances. In making that determination, the IRS will consider the filer’s ability to file the registration statement or return electronically on time without incurring an undue economic hardship in the process.
To request a waiver, the filer (or the filer’s authorized representative) must file a separate written request for each plan for which a waiver is requested. For example, a plan administrator that is seeking a waiver of the electronic filing requirement for Form 5500-EZ for two plans maintained by the same employer must file two separate waiver requests. Rev. Proc. 2015-47 specifies the information that must be included in waiver requests.
Filers must submit a request for a waiver of an electronic filing requirement on or before the due date (including any extensions) of the Form 8955-SSA registration statement or the Form 5500-EZ return for which the waiver is sought.
Filers may apply for an extension of time to file the Form 8955-SSA registration statement or Form 5500-EZ return by filing Form 5558 on or before their normal due dates.
The IRS encourages filing waiver requests at least 45 days before the due date (including extensions) of the registration statement or return. It argues that doing so will give the IRS sufficient time to process the waiver request and maximize the amount of time the filer will have to file the Form 8955-SSA registration statement or the Form 5500-EZ electronically if the IRS denies the request.
Filers should file a waiver request with the IRS Ogden Submission Processing Center. If the request is sent by mail, it should be sent to the following address:
Internal Revenue Service
Ogden Submission Processing Center
Attn: Forms 8955-SSA and 5500-EZ e-file Waiver Request, Stop 1110
Ogden, UT 84201
Requests sent via an overnight delivery service should be sent to the following address:
Internal Revenue Service
Ogden Submission Processing Center
Attn: Forms 8955-SSA and 5500-EZ e-file Waiver Request, Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84404
Filers also may fax the waiver request to the IRS Ogden Submission Processing Center at (877) 801-2985.
The IRS will send a filer written notice regarding whether it accepts or rejects a waiver request; it is not to be considered to have waived the electronic filing requirement unless the filer receives notice that it has. Notifications will provide additional information regarding any further steps a filer should take. If the IRS has not sent such notification, failure to file electronically constitutes a failure to file and will incur a penalty.
The IRS generally will grant a waiver 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. Filers must be the following:
- Form 8955-SSA. The filer must be the plan administrator required to file Form 8955-SSA under Internal Revenue Code Section 6057(a).
- Form 5500-EZ. The filer must be either the plan administrator or the employer that maintains the plan as provided in Code Section 6058(a).
The IRS will approve or deny a request for a waiver of the electronic filing requirement for Form 8955-SSA or Form 5500-EZ based on each filer’s particular facts and circumstances. In making that determination, the IRS will consider the filer’s ability to file the registration statement or return electronically on time without incurring an undue economic hardship in the process.
To request a waiver, the filer (or the filer’s authorized representative) must file a separate written request for each plan for which a waiver is requested. For example, a plan administrator that is seeking a waiver of the electronic filing requirement for Form 5500-EZ for two plans maintained by the same employer must file two separate waiver requests. Rev. Proc. 2015-47 specifies the information that must be included in waiver requests.
Filers must submit a request for a waiver of an electronic filing requirement on or before the due date (including any extensions) of the Form 8955-SSA registration statement or the Form 5500-EZ return for which the waiver is sought.
Filers may apply for an extension of time to file the Form 8955-SSA registration statement or Form 5500-EZ return by filing Form 5558 on or before their normal due dates.
The IRS encourages filing waiver requests at least 45 days before the due date (including extensions) of the registration statement or return. It argues that doing so will give the IRS sufficient time to process the waiver request and maximize the amount of time the filer will have to file the Form 8955-SSA registration statement or the Form 5500-EZ electronically if the IRS denies the request.
Filers should file a waiver request with the IRS Ogden Submission Processing Center. If the request is sent by mail, it should be sent to the following address:
Internal Revenue Service
Ogden Submission Processing Center
Attn: Forms 8955-SSA and 5500-EZ e-file Waiver Request, Stop 1110
Ogden, UT 84201
Requests sent via an overnight delivery service should be sent to the following address:
Internal Revenue Service
Ogden Submission Processing Center
Attn: Forms 8955-SSA and 5500-EZ e-file Waiver Request, Stop 1110
1973 N. Rulon White Blvd.
Ogden, UT 84404
Filers also may fax the waiver request to the IRS Ogden Submission Processing Center at (877) 801-2985.
The IRS will send a filer written notice regarding whether it accepts or rejects a waiver request; it is not to be considered to have waived the electronic filing requirement unless the filer receives notice that it has. Notifications will provide additional information regarding any further steps a filer should take. If the IRS has not sent such notification, failure to file electronically constitutes a failure to file and will incur a penalty.
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