Instructions for filing form 8955ssa this form is not part of the form 5500 filing and is filed separately with the internal revenue service irs. File a 2019 form 8955ssa to correct errors andor omissions in a previously filed statement. Filing information returns electronically fire fire production system. Publication 4810 pdf contains information required to file form 8955ssa through the irs fire filing information returns electronically. Procedures for requesting a waiver of the electronic filing. Letter regarding irs form 8955ssa participant notice. Select continue and follow the steps below to start the filing process for form 8955ssa. The application to the date shown on line 2 andor line 3 above if. Rolled out in 2011, form 8955ssa was required for the 2009 and 2010 plan years by the later of january 17, 2012, or the due date that applies to the plans 2010 form 5500 filing. February 2, 2015 the irs recently released the 2014 form 8955ssa, annual registration statement identifying separated participants with deferred vested benefits, and its instructions. Annual registration statement identifying separated participants with deferred vested benefits 2015 inst 8955 ssa. Should form 8955ssa be filed together with form 5500. The deadline for filing form 8955ssa is the same filing deadline or extend filing deadline as the form. For plan years beginning on or after january 1, 2009, form 8955 ssa should be used to comply with reporting requirements.
This form is used to satisfy the reporting requirements of internal revenue code section 6057a. Efast2, you must electronically file your 2015 form 5500. When an employee leaves a company and will not be paid out of the retirement plan until later, plan sponsors are required to submit that employee. Form 5558, application for extension of time to file certain employee plans return. Beginning with returns for the 2009 plan year, the schedule ssa form 5500 has been eliminated as a schedule of the form 5500 annual returnreport and is replaced with the form. Annual registration statement identifying separated participants with deferred vested benefits. Qualified separate lines of business, and form 8955ssa. The 2d barcode is intended to represent the information on the paper form. October 2015 irs issues electronic filing waiver procedures for forms 8955ssa and 5500ez on monday, september 14, the irs issued guidance allowing plan sponsors to request economic hardship waivers from the electronic filing requirement for form 8955ssa, annual registration statement identifying separated participants. Oct 18, 2011 the 2009 and 2010 filing of form 8955 ssa was originally due august 1, 2011. Annual registration statement identifying separated participants with deferred vested benefits created date. In addition, fab 2015 01 provided additional information regarding the notice. The irs form 8955ssa fillable pdf, which produces a barcode after printing the form in adobe. Complete details are found in the instructions for form 8955ssa.
Specifications for electronic filing of form 8955ssa. Complete form 8955ssa correctly so future generations wont. Form 8955ssa rolled out in 2011, form 8955ssa was required for the 2009 and 2010 plan years by the later of january 17, 2012, or the due date that applies to the plans 2010 form 5500 filing. The new due date for filing both the 2009 and 2010 form 8955 ssa is the later of. Form 8955ssa, which can be filed in either paper or. You must electronically file the form 8955 ssa using the fire system if the plan administrator or sponsor is required to file 250 returns of any type during the calendar year. Its currently required to be filed on paper because, to date, there is no ssaapproved software for electronic filing. The new due date for filing both the 2009 and 2010 form 8955ssa is the later of. If you do not respond by that date, nova 401k associates will proceed with filing the 8955ssa on the plans behalf. Annual registration statement identifying separated participants with deferred vested benefits 2019 012020 inst 8952. Form 8955ssa is due at the same time as form 5500, which is seven months after the plan year end. The irs has issued the instructions for the form 8955ssa. Form 8955ssa 2015 1807 form 8955ssa 2015 name of plan plan number ein part iii participant information enter all requested information 9 enter one of the following entry codes in column a for each separated participant with deferred vested benefits who. If additional space is needed for separated participants, use additional pages 2 only.
The form 5500sf, short form annual returnreport of small employee benefit plan, is a simplified annual reporting form for use by certain small pension and welfare benefit plans. Instruction for form 8955 ssa, annual registration statement identifying separated participants with deferred vested benefits 2015 form 8955 ssa. A guide to the annual filing season program 0715 0729 2015 form 5498qa. Does the efiling requirement apply to all filers, or just those with over 250 forms.
Benefitslink retirement plans newsletter for october 1, 2015. Title microsoft word form 8955 ssa is now available and the deadline has been extended 7. Do not attach a schedule ssa to any filing submitted to efast2. Printable form 8955 ssa fill online, printable, fillable, blank. The due date that generally applies for filing the form 8955 ssa for 2010. Nov 15, 20 az guide to irs form 8955ssa november 15th, 20 erich j. Schedule ssa of form 5500 has long been used by benefit plan. Combine plan year 2009 and 2010 data on the 2009 form 8955 ssa. The irs has released form 8955ssa for 2019, along with its separate instructions. The social security administration uses this information to inform applicants or their beneficiaries that they may be entitled to other benefits from a retirement plan. Form 8955ssa is now available and the deadline has been. For more information, see the instructions for electronic filing requirement and the efast2 website at. Form 8955ssa filing instructions 2015 eplan services 401k. Form 8955ssa 2017 annual registration statement identifying separated participants with deferred vested benefits.
Check the box for part i, line b amended registration statement. You will need to print and sign a copy for your records. Completing form 8955ssa can notify separated employees of old 401k balances first, lets examine how ssa would even know in the first place that someone has an account balance in an old 401k. Jan 16, 2020 the social security administration has announced that it has updated the erisa form 8955ssa 2d barcode standards for 2020 use. Irs releases form 5500ez and form 8955ssa for 2016 plan year. Irs issues electronic filing waiver procedures for forms 8955.
This template permits input of information from the form 8955ssa filing summary filing summary into a nonstandard form which can be attached to the form 8955ssa. Short form annual returnreport of small employee benefit plan. Also, like the form 5500, the deadline can be extended by 2. The social security administration has announced that it has updated the erisa form 8955ssa 2d barcode standards for 2020 use. Although it is a completely separate, standalone form, the deadline for filing the form 8955ssa is the same as the deadline to file form 5500, i. Irs issues electronic filing waiver procedures for forms. Instructions for form 8952, application for voluntary classification settlement program vcsp 1119 112019 form. Form 8955ssa, annual registration statement identifying separated participants with deferred vested benefits, must be filed electronically for plan years beginning on or after january 1, 2014, but only for returns with a filing date on or after july 31, 2015 not including extensions. Try 1095, 1097, 1098, 3921, 3922, 5498, 8027, 8955ssa. October 2015 irs issues electronic filing waiver procedures for forms 8955ssa and 5500ez on monday, september 14, the irs issued guidance allowing plan sponsors to request economic hardship waivers from the electronic filing requirement for form.
The amended form 8955ssa must conform to the requirements in the how to file section. Beginning with the 2014 form 8955 ssa for statements with filing deadlines on or after july 31, 2015, some filers are required to electronically file the form. It is strongly suggested that you provide your client with a copy of the form. A form 8955 ssa filing is due the last day of the seventh month following the last day of the plan year. Form 8955ssa 5500preppro preparation of the 8955ssa. Form 8955ssa, annual registration statements for deferred vested participants must instead be.
The form 8955 ssa reports terminated participants with a vested balance to the social security administration. Forms 8955ssa and 5500 are separate and distinct filings. The deadline for filing form 8955 ssa is the same filing deadline or extend filing deadline as the form 5500. Two changes to the instructions are the addition of dhl express as a private delivery service and a. This is an early release draft of an irs tax form, instructions, or publication, which the irs is providing for your information. Draft instructions for 2015 irs form 8955ssa pdf dated sept. Complete details are found in the instructions for form. Department of the treasury department of labor pension. Able account contribution information 2020 11262019 form.
Beginning with returns for the 2009 plan year, the schedule ssa form 5500 has been eliminated as a schedule of the form 5500 annual returnreport and is replaced with the form 8955 ssa. Remember, form 8955ssa is filed with the irs while form 5500 is filed with the department of labor. Preparing form 8955ssa utilizing tiaacrefs form 8955. The form 5500 series is part of erisas overall reporting and disclosure framework, which is intended. Form 8955 ssa, annual registration statement identifying separated participants with deferred vested benefits, must be filed electronically for plan years beginning on or after january 1, 2014, but only for returns with a filing date on or after july 31, 2015 not including extensions. The form 8955 ssa will be prepared and posted to the psc website in the form 5500 section of the compliance tab. A signature is not required if you are requesting an extension to file form 8955 ssa. Task erisa compliance, form 5500, health and welfare. Form 8955 ssa who is required to file form 8955 ssa any plan subject to the vesting standards of erisa when there are deferred vested participants dvps includes 403b plans with employer contributions government, church, oneparticipant plans and other plans not subject to erisa may voluntarily file 4 form 8955 ssa when is the filer required. Irs issues instructions for 2019 form 8955ssa american.
A full and complete form 8955ssa must be filed to correct any such errors andor omissions. You must electronically file the form 8955ssa using the fire system if the plan administrator or sponsor is required to file at least 250 returns of any type during the calendar year. In an irs bulletin posted on june 21, 2011, the modified due date has been extended to the later of. The requirement to file the form 8955 ssa electronically does not apply to filers filing for relief under notice 201435, 201423 i. Chief counsel application honorssummer 0320 03192020 form. Step fiveb finalizing and filing the form 8955ssa for paper filing, if available. Irs releases form 8955ssa and instructions for 2019, and. Forms and publications pdf internal revenue service. Form 8955ssa when the form is filed electronically. The form 8955ssa will be prepared and posted to the psc website in the form 5500 section of the compliance tab. Form 8955ssa is the successor to schedule ssa of form 5500, annual returnreport of employee benefit plan.
Ssa updates erisa form 8955ssa 2d barcode standards. You must electronically file the form 8955ssa using the fire system if the plan administrator or sponsor is required to file 250 returns of any type during the calendar year. You cannot file a paper form 5500 by mail or other delivery service. It is suggested by the irs that the plan sponsorplan administrators name is typed onto the form prior to filing electronically, but again, this is not currently a requirement. If your form 8955 ssa filing deadline is between december 15, 2015, and january 15, 2016, and you have not yet filed your form 8955 ssa, you may print, sign and mail the 8955 ssa to department of the treasury, internal revenue service center, ogden, ut 842010024 before the filing deadline. Title microsoft word form 8955ssa is now available and the deadline has been extended. Alternate payees labor organization, if applicable file form 5558 if needed for form 5500 andor form 8955ssa this form must be filed if the plan year and the corporate tax year do not coincide and additional time is needed beyond the form. Annual registration statement identifying separated participants with deferred. Ruth leave a comment go to comments pension plans generally come under the purview of tax exemptions because they are essentially meant for the employees future benefit.
Financial and demographic information from the programs recordkeeping system will also be used to complete certain sections on the form 55005500sf and schedules, if applicable so it is important to make sure your information is up to date. Thus, for example, if the plan has a short 2014 plan year ending october 31, 2014, and is required to file a 2014 form 8955ssa by may 31, 2015, the electronic filing requirement does not apply and the form. Choi director employee plans internal revenue service 1750 pennsylvania ave, nw washington, dc 20006 re. Advance payment of employer credits due to covid19 0320 03312020 form 6524. About form 8955ssa, annual registration statement identifying. You can also print the form at this time by choosing the print button. To file a request for an extension of time up to 2. Form 8955ssa filing instructions 1 if youre required to file a form 8955ssa, youll see a note in the efile results box after filing the form 55005500sf. Faqs regarding form 8955ssa am i required to file form. To be eligible to use the form 5500sf, the plan must.
Instructions for form 8955ssa internal revenue service. Form 8955ssa for 2009 and 2010 plan years must be filed by the later of january 17, 2012. Form 8955ssa who is required to file form 8955ssa any plan subject to the vesting standards of erisa when there are deferred vested participants dvps includes 403b plans with employer contributions government, church, oneparticipant plans and other plans not subject to erisa may voluntarily file 4 form. Form 8955 ssa the 2009 form 8955 ssa is now available, and the 2010 form is expected to be released shortly. The form can be filed either on paper including a fillable form or electronically through the fire system. Fsa remote sponsor agreement 0214 08 2015 form 614c ar. Beginning with the 2014 form 8955ssa for statements with filing deadlines on or after july 31, 2015, some filers are required to electronically file the form. The due date that generally applies for filing the form 8955ssa for 2010.
Rather, submit the most current year form 8955ssa to the irs. This extension box is only to be checked for extensions in the event of disasters declared so by the government, or supporting the us army in the combat zone. There are no changes to the 2016 form 8955ssa from the 2015 form. Even though plan sponsors will not need to mail the form 8955ssa to the irs, plan sponsors and plan administrators must keep a signed copy of the form 8955ssa with the plans records. If an extension is granted via form 5558, both form 5500 and 8955ssa are due 9. Report information about separated participants only on page 2 of form 8955ssa. Irs updates form 8955ssa and instructions ascensus. You must indicate in the appropriate space at the beginning of the form 5500 andor schedules the plan year for which you are filing the annual returnreport.
The irs form 8955ssa fillable pdf, which produces a barcode after printing the form. Barcodes for this form are generated from two sources. Substitute for form w2, wage and tax statement, or form 1099r, distributions from pensions, annuities, retirement or profitsharing plans, iras insurance contracts, etc. Your form 5500 entries will be initially screened electronically.
A donors guide to vehicle donations 0115 0126 2015 publ 5227. Instructions for form 7200, advance payment of employer credits due to covid19 0320 05152020 form 7200. Student loan interest statement info copy only 2020 11042019 form 4852. This form will be electronically filed on your behalf.
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