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IRS Releases Instructions for Form 8955-SSA

The IRS has released the instructions for Form 9855-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, for 2017 filing. The IRS calls the form the “designated successor” to Schedule SSA of the Form 5500, and is used to satisfy the reporting requirements of Internal Revenue Code Section 6057(a).

The new instructions state that the Social Security Administration (SSA) no longer processes any submissions of page 2 of the form that are nonstandard. Information about separated participants is to be reported only on page 2, and if additional space is needed in order to provide information about such participants, filers are to use additional copies of page 2.

The instructions also say that a Form 8955-SSA does not have to be filed for a particular year if under the instructions no information is required to be provided for that year.

Form 8955-SSA may be filed electronically through the Filing Information Returns Electronically (FIRE) system or on paper. The IRS and SSA encourage all filers to file Form 8955-SSA electronically; however, certain filers are required to file the 2017 Form 8955-SSA electronically.