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Form 8955-SSA: Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
IRS Form 8955-SSA is the Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, used by plan administrators to report separated participants to the IRS. The filing deadline is generally the last day of the seventh month following the end of the plan year.
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IRS Form 8955-SSA - Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
IRS Form 8955-SSA is the Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, used by plan administrators to report separated participants to the IRS. The filing deadline is generally the last day of the seventh month following the end of the plan year.
Risk Radar
Scan points- 1Do not file on a nonstandard page 1; report all participant information only on page 2 of Form 8955-SSA.
- 2Filing Form 8955-SSA with Form 5500 instead of filing it stand-alone with the IRS.
- 3Using any page other than Page 2 to report information about separated participants (only page 2 is processed by SSA).
- 4Not using additional pages 2 when more space is required for reporting participants.
- 5Failing to file electronically if the filer is required to submit 10 or more returns in the calendar year.
Plain English
This form tells the IRS about people who left a retirement plan but still have benefits waiting for them (deferred vested benefits). It ensures that even if those benefits aren't paid out yet, the government knows they exist. The Social Security Administration uses this information when participants apply for their social security benefits.
Submission Date
- Filing date: 2026-01-16 12:10:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a plan administrator needs to report certain changes to the plan or plan administrator under section 6057(b) of the Internal Revenue Code, specifically identifying separated participants with deferred vested benefits.
- Do not use Form 8955-SSA as a stand-alone reporting form if you are filing it *with* Form 5500 (Annual Return/Report of Employee Benefit Plan) or Form 5500-SF (Short Form Annual Return/Report of Small Employee Benefit Plan).
- Check Schedule SSA (Form 5500) instead when the primary purpose is to report general plan information, as Form 8955-SSA is the designated successor to that schedule.
Form selector
Use this form or another form?
Filing electronically but needing paper submission
The IRS and SSA encourage electronic filing; this form can be filed via FIRE system or on paper.
✓ Check if your filer status requires mandatory electronic filing.
Need to list more separated participants than fits on Page 1
Use additional pages numbered sequentially (Page 2, Page 3, etc.) for listing extra participants; do not add another Page 1.
✓ Verify that you are using nonstandard pages 2, not other formats.
Filing during a period of change/update
This form is used to notify the Secretary of the Treasury of specific changes reported on the plan's Form 5500 return.
✓ Ensure you are reporting the correct type of change as required by section 6057(b).
Deadline or filing window
If a Form 8955-SSA must be filed for a plan year, the general deadline is the last day of the seventh month following the last day of that plan year. If this due date lands on a Saturday, Sunday, or legal holiday, it can be filed on the next business day.
Checklist
What you need before filling it out
Purpose of Form
Section 6057(a) reporting requirement · Instructions p.1
Filer Requirement (Mandatory Electronic)
Must file electronically if required to file $ge$ 10 returns in the calendar year · Instructions p.4
Penalty Amount
$10 per participant not reported, multiplied by days failure continues · Instructions p.4
Filing Method
Electronic via FIRE system or on paper · Instructions p.1
Address for U.S. Mail
Department of the Treasury IRS Center, Ogden, UT 84201-0024 · Instructions p.3
Formatting Rule (Paper)
Use only whole dollars; round cents to whole dollars ($ge$ $50 or $le$ $49) · Instructions p.4
Before you submit
- 1Complete all applicable lines on Form 8955-SSA unless otherwise specified.
- 2Use additional pages 2 only if more space is needed for separated participants, and ensure they are numbered sequentially.
- 3Sign and date the Form 8955-SSA.
- 4Ensure no extraneous material (like arrows or preparer notes) is attached to the form.
- 5Verify that all amounts listed on the form use whole dollars according to IRS rounding rules.
- 6Confirm that if filing electronically, you meet the criteria for mandatory electronic submission (i.e., 10+ returns).
- 7Check that the form is not stapled, but rather secured with binder clips or another non-perforating fastener.
How to file this form
- 1Complete all questions on Form 8955-SSA following line-by-line instructions.
- 2Sign and date the completed Form 8955-SSA, ensuring you use only whole dollars for all amounts.
- 3Mail the complete form to Department of the Treasury IRS Center at Ogden, UT 84201-0024 (or use a designated PDS).
- 4Alternatively, file electronically through the FIRE system if required or chosen by the filer.
- 5Keep a copy of the filed Form 8955-SSA for your records.
Known limitations
- 1Plan administrators of plans that are not subject to the vesting standards of section 203 of ERISA must not file Form 8955-SSA.
- 2If a plan administrator is filing the final return/report for the 2025 plan year, the Form 8955-SSA must report information on deferred vested participants, including reporting those who were previously reported as deferred vested but are no longer so.
- 3Form 8955-SSA is a stand-alone reporting form and should not be filed with Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is 20/25, and users should refer to IRS.gov/Form8955SSA for the latest information regarding Form 8955-SSA.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source (though penalties apply for non-filing).
- Mailing address — confirm you are sending it to Ogden, UT 84201-0024 if using U.S. mail.
- Signature — confirm that the form is signed and dated before submission.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8955-SSA.
- 2If errors or omissions are found, a full and complete Form 8955-SSA must be filed to correct them.
- 3When reporting revisions, use a 2025 Form 8955-SSA to ensure the information is current.
- 4The individual participant may contact the plan administrator if the SSA's on-file information does not match their records.
Sources
- SRCInstructions p.1 — Purpose of Form 8955-SSA is to satisfy reporting requirements of section 6057(a).
- SRCInstructions p.1 — Plan administrators of plans subject to vesting standards of section 203 of ERISA must file Form 8955-SSA.
- SRCInstructions p.2 — The filing deadline is generally the last day of the seventh month following the last day of that plan year (plus extensions).
- SRCInstructions p.2 — If the due date falls on a Saturday, Sunday, or legal holiday, Form 8955-SSA may be filed on the next business day.
- SRCInstructions p.3 — The U.S. mail address for filing is Department of the Treasury Internal Revenue Service Center, Ogden, UT 84201-0024.
- SRCInstructions p.4 — A penalty of $10 per participant not reported is imposed under Section 6652(d)(1) for failure to file a registration statement.
- SRCInstructions p.6 — For Line 9, column (c), the full nine-digit SSN must be entered; do not enter only the last four digits.
- SRCInstructions p.7 — The estimated average time needed to complete and file Form 8955-SSA is 49 minutes.
Common confusion points
What is the general deadline for filing Form 8955-SSA?
The due date is the last day of the seventh month following the end of the plan year, though this may be extended.
→ Check if extensions apply to your specific plan year.
What happens if the filing deadline falls on a weekend or holiday?
If the due date is a Saturday, Sunday, or legal holiday, Form 8955-SSA can be filed on the next day that is not a Saturday, Sunday, or legal holiday.
→ Confirm the calendar for your plan year.
How do I report a participant with an SSN but who is employed outside the U.S.?
Enter the full nine-digit SSN of each participant listed in Line 9, column (c).
→ Ensure you enter all nine digits, not just the last four.
What should be entered if a foreign national has no SSN?
Enter the word “FOREIGN” in Line 9, column (c) for that participant.
→ Verify this entry matches the participant's status.
How do I handle cents when filling out Form 8955-SSA?
Use only whole dollars; round off cents to whole dollars by dropping any amount less than 50 cents and increasing any amount from 50 to 99 cents to the next dollar.
→ Apply this rounding rule consistently across all amounts.
When should I check the box for incomplete records?
Check the box if a participant's information may be based on incomplete records, such as when more than one employer contributes and end-of-year records are lacking regarding service.
→ Review your plan's contribution sources and record completeness.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule SSA (Form 5500) — Filing a full and complete Form 8955-SSA can correct errors previously reported on the schedule.
Questions about IRS Form 8955-SSA
What is IRS Form 8955-SSA used for?
This form tells the IRS about people who left a retirement plan but still have benefits waiting for them (deferred vested benefits). It ensures that even if those benefits aren't paid out yet, the government knows they exist. The Social Security Administration uses this information when participants apply for their social security benefits.
Who must file IRS Form 8955-SSA?
The plan administrator of each plan subject to vesting requirements must file Form 8955-SSA. This applies to participants who have a deferred vested benefit under that specific plan.
What information does IRS Form 8955-SSA require?
Form 8955-SSA reports information relating to separated participants, including those whose benefits are being corrected or transferred. The required participant information is detailed in the instructions for Part III of Form 8955-SSA.
When is IRS Form 8955-SSA due?
Generally, if a Form 8955-SSA must be filed for a plan year, it is due by the last day of the seventh month following the last day of that plan year. This deadline may be extended under certain circumstances.
Where do I file IRS Form 8955-SSA?
Form 8955-SSA must be filed with the IRS. Filers can submit the form electronically through the FIRE system or on paper using the address specified in the instructions under Where To File.
How do I complete IRS Form 8955-SSA?
First, complete Form 8955-SSA by following the line-by-line instructions and answering all questions about the plan. The form must be filed with the IRS using the specified address or electronically via FIRE. If additional space is needed for participants, use only additional pages 2 of Form 8955-SSA.
What happens if IRS Form 8955-SSA is filed incorrectly?
Failure to file a registration statement, including failing to include all required participants, incurs a penalty of $10 for each participant not reported, multiplied by the number of days the failure continues (Section 6652(d)(1)).
What is the general deadline for filing Form 8955-SSA?
The due date is the last day of the seventh month following the end of the plan year, though this may be extended. Check if extensions apply to your specific plan year.
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