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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. Plan administrators file it to report separated participants with deferred vested benefits, and it is due the last day of the seventh month after the plan year ends.
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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. Plan administrators file it to report separated participants with deferred vested benefits, and it is due the last day of the seventh month after the plan year ends.
Risk Radar
Scan points- 1Omitting a participant triggers a $10‑per‑day penalty per missing entry.
- 2Submitting the form without any participant entries.
- 3Using the wrong Entry Code (A‑D) for a participant in Part III, line 9, column (a).
- 4Reporting amounts with cents instead of rounding to whole dollars.
- 5Attaching a page 1 or any extra pages beyond page 2 of the form.
Plain English
This form tells the IRS which former employees still have retirement money that hasn’t been paid out. The plan’s administrator lists each separated participant and why they are still owed the benefit.
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 must report separated participants with deferred vested benefits to satisfy the reporting requirements of section 6057(a).
- Do not use it when no information is required for the year or when filing with Form 5500 or Form 5500‑SF.
- Check Form 5500 instead when filing the plan’s annual return/report of employee benefit plan.
Form selector
Use this form or another form?
Filing the plan’s annual return/report
Required DOL filing for employee benefit plans
✓ Verify the plan is subject to DOL filing
Small employee benefit plan filing
Simplified reporting for small plans
✓ Confirm the plan qualifies as a small plan
Pre‑2014 predecessor filing requirement
Former reporting format before Form 8955‑SSA
✓ Ensure the correct legacy form is used
Deadline or filing window
When a participant separates with a deferred vested benefit, the administrator must file Form 8955‑SSA. The filing deadline is the last day of the seventh month after the plan year ends; an extension may be granted under the IRS extension rules.
Checklist
What you need before filling it out
Dollar amounts
Whole‑dollar benefit amounts · Plan benefit statements
Barcode area
No markings allowed · Form layout
Fasteners
Binder clips or other non‑perforating fasteners · Physical form handling
Signature line
Authorized signer’s signature and date · Form 8955‑SSA
Additional pages 2
Sequentially numbered pages listing separated participants · Form 8955‑SSA page 2
Before you submit
- 1Complete all applicable lines on the form
- 2Round all monetary entries to whole dollars
- 3Do not mark on or near any barcode
- 4Do not use glue, sticky substances, or staples
- 5Use binder clips or other non‑perforating fasteners
- 6Sign and date the form
- 7Number any additional page 2s sequentially
- 8Use a printed Form 8955‑SSA ordered from the IRS website
- 9Verify the mailing address matches the instructions
- 10If filing electronically, confirm the filer meets the 10‑return threshold
How to file this form
- 1Complete all required lines on Form 8955‑SSA, including any needed page 2s for separated participants, resulting in a completed form
- 2Round all monetary entries to whole dollars, ensuring amounts are ready for filing
- 3Sign and date the form and number any additional pages sequentially, producing a signed form
- 4Submit the form electronically via the FIRE system if required, or prepare the paper copy for mailing, establishing a filing method
- 5Mail the paper form to the IRS Center at Ogden, UT 84201‑0024 (or use a designated PDS), generating a mailing receipt
- 6Retain a copy of the signed form and any mailing receipt as proof of filing
Known limitations
- 1Do not file Form 8955-SSA with Form 5500, Annual Return/Report of Employee Benefit Plan (source p.1).
- 2Do not file Form 8955-SSA with Form 5500‑SF, Short Form Annual Return/Report of Small Employee Benefit Plan (source p.1).
- 3Only plan administrators of plans subject to the vesting standards of section 203 of ERISA are required to file Form 8955-SSA (source p.1).
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 form edition is dated 20/25; the instructions point to the latest information page at IRS.gov/Form8955SSA for any updates.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25
- Fee — Not stated in the official source
- Mailing address — confirm use of Department of the Treasury Internal Revenue Service Center, Ogden, UT 84201-0024
- Signature — confirm the form is signed and dated
Quick Facts
Downloads
After you file
- 1If an error is discovered, file a full and complete Form 8955-SSA to correct the error (source p.2).
- 2Use a private delivery service to obtain written proof of the mailing date (source p.3).
Sources
- SRCInstructions p.1 — only plan administrators of plans subject to vesting standards of section 203 of ERISA must file Form 8955-SSA.
- SRCInstructions p.1 — do not file Form 8955-SSA with Form 5500 or Form 5500‑SF.
- SRCInstructions p.2 — filing deadline is the last day of the seventh month after the plan year ends (extensions possible).
- SRCInstructions p.2 — if the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
- SRCInstructions p.3 — U.S. mail address: Department of the Treasury Internal Revenue Service Center, Ogden, UT 84201-0024.
- SRCInstructions p.3 — private delivery services must send Form 8955-SSA to Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.
- SRCInstructions p.4 — penalty: $10 per participant not reported, multiplied by the number of days the failure continues.
- SRCInstructions p.4 — use whole dollars; round cents: drop amounts less than 50¢, increase 50‑99¢ to the next dollar.
- SRCInstructions p.6 — enter full nine‑digit SSN; if no SSN, enter “FOREIGN”.
- SRCInstructions p.7 — estimated average time to complete the form is 49 minutes.
Common confusion points
Do I file Form 8955-SSA with my Form 5500?
The instructions explicitly say not to combine them, which can be overlooked.
→ Verify you are sending Form 8955-SSA to the IRS address, not attaching it to Form 5500.
What if the filing deadline lands on a weekend?
The due‑date rule mentions postponing to the next business day, which may be missed.
→ File on the next day that is not a Saturday, Sunday, or legal holiday.
Do I need to include the participant’s SSN if they are a foreign national?
The SSN field requires a number, but the instructions allow a special entry.
→ Enter the word “FOREIGN” in the SSN field for foreign nationals without an SSN.
Can I round cents up to the nearest dollar?
Rounding rules are specific and can be confusing.
→ Drop any amount less than 50 cents and increase any amount from 50 to 99 cents to the next dollar.
Am I allowed to staple the form pages together?
Physical handling rules may be misunderstood.
→ Do not staple; use binder clips or other non‑perforating fasteners.
Do I need to mark the barcode on the form?
Some filers think marking helps processing.
→ Do not mark on or near any barcode.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a corrected full Form 8955-SSA to amend errors (source p.2).
Questions about IRS Form 8955-SSA
What is IRS Form 8955-SSA used for?
This form tells the IRS which former employees still have retirement money that hasn’t been paid out. The plan’s administrator lists each separated participant and why they are still owed the benefit.
Who must file IRS Form 8955-SSA?
The plan administrator of each vesting‑required retirement plan must file IRS Form 8955-SSA.
What information does IRS Form 8955-SSA require?
It collects each separated participant’s identifying information and the reason they remain a deferred vested participant, using Entry Codes A‑D in Part III, line 9, column (a).
When is IRS Form 8955-SSA due?
It is due the last day of the seventh month after the plan year ends, with extensions available if requested.
Where do I file IRS Form 8955-SSA?
File the form to the address listed in the “Where To File” section of the instructions, or transmit it electronically through the IRS FIRE system.
How do I complete IRS Form 8955-SSA?
Complete the form line by line, answering all plan questions. Enter participant details in Part III and select the appropriate Entry Code (A, B, C, or D) on line 9, column (a). Round all dollar amounts to whole dollars. Sign the form and file it electronically via FIRE or mail it to the address in the instructions.
What happens if IRS Form 8955-SSA is filed incorrectly?
Failure to report a participant incurs a $10 penalty per participant for each day the omission continues under Section 6652(d)(1).
Do I file Form 8955-SSA with my Form 5500?
The instructions explicitly say not to combine them, which can be overlooked. Verify you are sending Form 8955-SSA to the IRS address, not attaching it to Form 5500.
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