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2017

Department of the Treasury

Internal Revenue Service

Instructions for Form

8955-SSA

Annual Registration Statement Identifying Separated

Participants With Deferred Vested Benefits

Section references are to the Internal Revenue Code, unless

Reporting requirement. Under section 6057(b), plan

otherwise noted. ERISA refers to the Employee Retirement

administrators must notify the Secretary of the Treasury of

Income Security Act of 1974.

certain changes to the plan and the plan administrator. These

Future Developments

changes are reported on the plan’s Form 5500 return/report.

Plan administrators should report these changes on the Form

For the latest information about developments related to

5500 return/report for the plan year in which the change

Form 8955-SSA and its instructions, such as legislation

occurs as indicated in the Form 5500 instructions.

enacted after they were published, go to

IRS.gov/

Telephone Assistance

Form8955SSA.

If you have questions and need assistance completing this

Purpose of Form

form, call the IRS Help Line at 1-877-829-5500 and follow the

directions as prompted. This toll-free telephone service is

Form 8955-SSA, the designated successor to Schedule SSA

available Monday through Friday.

(Form 5500), is used to satisfy the reporting requirements of

How To Get Forms and Publications

section 6057(a). Form 8955-SSA is a stand-alone reporting

form filed with the IRS. See Where To File. DO NOT file

Form 8955-SSA with Form 5500, Annual Return/Report of

Internet. You can access the IRS website 24 hours a day, 7

Employee Benefit Plan, or Form 5500-SF, Short Form

days a week at IRS.gov to:

Annual Return/Report of Small Employee Benefit Plan.

Download forms, instructions, and publications;

Order IRS products online;

Use Form 8955-SSA to report information about

Research your tax questions online;

separated participants with deferred vested benefits under

Search publications online by topic or keyword; and

the plan. Required information includes participants who

have a deferred vested benefit under the plan and:

You can find forms, instructions, and publications by

Separated from service covered by the plan,

visiting the IRS website at

IRS.gov/FormsPubs

IRS.gov/

Were reported as deferred vested participants on another

OrderForms.

plan's filing if their benefits were transferred (other than in a

rollover) to the plan during the covered period,

Photographs of Missing Children

Previously were reported under the plan but have been

The Internal Revenue Service is a proud partner with the

paid out or are no longer entitled to those deferred vested

National Center for Missing & Exploited Children®

benefits, or

(NCMEC). Photographs of missing children selected by the

Previously were reported under the plan but whose

Center may appear in instructions on pages that would

information is being corrected.

otherwise be blank. You can help bring these children home

The information reported on Forms 8955-SSA is generally

by looking at the photographs and calling 1-800-THE-LOST

given to the Social Security Administration (SSA). The SSA

(1-800-843-5678) if you recognize a child.

provides the reported information to separated participants

when they file for social security benefits.

General Instructions

Note. The SSA no longer processes nonstandard pages 2.

Who Must File

Report information about separated participants only on

page 2 of Form 8955-SSA. If additional space is needed for

Plan administrators of plans subject to the vesting standards

separated participants, use additional pages 2 only. Do not

of section 203 of ERISA must file Form 8955-SSA. For

add another page 1 of Form 8955-SSA, spreadsheets, or

example, the plan administrator of a section 403(b) plan that

other nonstandard formats.

is subject to the vesting standards of section 203 of ERISA

must file a Form 8955-SSA for the plan's deferred vested

A Form 8955-SSA need not be filed for a year if no

participants. A plan administrator is not required to report a

information is required to be provided for that year by these

separated participant if the participant's deferred vested

instructions.

benefits are attributable to an annuity contract or custodial

Form 8955-SSA may be filed electronically through the

account that is not required to be treated as part of the

FIRE system or on paper. The IRS and SSA encourage all

section 403(b) plan assets for purposes of the reporting

filers to file Form 8955-SSA electronically. Filing

requirements of ERISA Title I, as set forth in the Department

electronically saves time and effort and helps ensure

of Labor (DOL) Field Assistance Bulletin (FAB) 2009-02. For

accuracy. Certain filers, however, are required to file the

this exception to apply:

2017 Form 8955-SSA electronically. For more information,

see How To File.

Dec 28, 2017

Cat. No. 52730V

Instructions For Form 8955-Ssa - Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits - 2017

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