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151-500

501-1000

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What is Form 8955-SSA?

Form 8955-SSA is an IRS form that provides essential information regarding participants in a qualified retirement plan who have separated from service but have not yet taken a distribution. It is critical for maintaining accurate records and ensuring compliance with IRS regulations.

Who Needs to File form 8955-SSA?

Plan administrators or employers who maintain a qualified retirement plan must file Form 8955-SSA if they have separated participants with deferred vested benefits. This includes 401(k) plans, pension plans, and other types of qualified retirement arrangements. The form must be filed annually, typically along with Form 5500.

Form 8955-SSA Exceptions

A plan administrator is not required to report a separated participant if their deferred vested benefits are tied to an annuity contract or custodial account excluded from section 403(b) plan assets, as specified in the Department of Labor (DOL) Field Assistance Bulletin (FAB) 2009-02. For this exception to apply, the following must be true:

The contract/account was issued before January 1, 2009.
The employer ceased all contributions before January 1, 2009.
Rights and benefits are legally enforceable by the participant without employer involvement.
The participant is fully vested.

For more information, visit DOL FAB 2009-02.

Form 8955-SSA Requirements

When completing Form 8955-SSA, the following details are essential:

Plan Information: Legal name and account number of the retirement plan.

Participant Information: Details of each separated participant, including their name, Social Security Number (SSN), and date of separation.

Deferred Vested Benefits: The value of the benefits which are expected to be received at some time in the future by each of the participants and this is important as far as reporting and legal needs are concerned.

Information to know:

Deferred vested benefits are the retirement benefits to be received by an employee, having earned them in service, but have not been so paid since the employee has terminated his relationship with a company and has not withdrawn his benefits.

Here's a breakdown of the key components:

Deferred: This means that the benefits are not easily attainable Consumers will have to wait for a long time in order to get the benefits that will enable consumer subsidies. The above benefits will be paid to the employee at some time in the future, usually when he has quit or perhaps when he is old.

Vested: Implicit benefits are those that the employee has earned his/her right to receive, including those that the employee can take fully with him/her if he/she chooses to leave the organization. This is to mean that the employee has served the required number of years or acquired other conditions laid down under the retirement plan to qualify for those benefits.

Form 8955-SSA deadlines- 2025

Form 8955-SSA Deadline and Important Dates

With Tax1099, you have the flexibility to schedule when your Form 8955-SSA is transmitted to the IRS. Form 8955-SSA scheduling with tax 1099 can avoid missing due dates and penalties, also allows you to ensure accuracy and compliance. This provides ample time for any necessary edits from your plan administrators or participants.

Filing Type	Due Date
Recipient Copy	Thursday - July 31, 2025
IRS eFile	Thursday - July 31, 2025
IRS Paper Filing	Thursday - July 31, 2025

Form 8955-SSA Penalties

Failure to file Form 8955-SSA or to report all required participants can result in significant penalties:

Failure to File: Under section 6652(d)(1), a penalty of $10 per unreported participant is imposed for each day the failure continues, with a maximum penalty of $50,000. This penalty applies unless the failure is due to reasonable cause.
Failure to Notify Changes: If you fail to notify the IRS of a change in the plan’s status (such as a name change or plan termination) or the name/address of the plan administrator, section 6652(d)(2) imposes a penalty of $10 for each day the failure occurs, capped at $10,000, unless reasonable cause is shown.
Individual Statements: Each plan administrator must provide affected participants with an individual statement containing required information before the filing deadline. Under section 6690, a penalty of $50 is imposed for each willful failure to furnish this statement or for willfully providing false information.

8955-SSA eFile Info

Electronically-filed 8955-SSA Forms are Directly Transmitted to the IRS from Tax1099.

You will receive IRS acknowledgement of your eFile by email within 3 - 7 business days.

8955-SSA eFile Service Pricing

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IRS Form 8955-SSA