The Internal Revenue Services (IRS) has announced that the filing due date for the 2009 and 2010 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, will be extended in guidance to be released shortly.

Revised Filing Date for 2009 and 2010 Form 8955-SSA

The modified due date is the later of:

  • January 17, 2012; or
  • The due date that generally applies for filing the Form 8955-SSA for 2010.

According to the IRS, the January 17, 2012 date will not be eligible for further extensions by filing Form 5558.

 

Form 8955-SSA replaces Schedule SSA of Form 5500 beginning with the 2009 plan year. The form is used to report information about participants with deferred vested benefits. The 2009 form and instructions are now available, and the 2010 form is expected to be released shortly.

 

Plan administrators must file Form 8955-SSA with the IRS and not through the EFAST2 filing system. The general filing due date is the last day of the seventh month following the last day of the plan year, plus extensions.

 

See Form 8955-SSA Resources for forms, frequently asked questions, and published guidance from the IRS. To learn more about the reporting requirements for employer-sponsored retirement plans, please visit the HR360 section on Retirement Plans.

Topics: Retirement Planning

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