CAUT ! ION›Rev. Proc. 2015-47 is superseded with

SECTION 7. PAPERWORK

Internal Revenue Bulletin 2023-40 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

Any collection requirements imposed with respect to requesting a waiver or exemption with respect to the requirement to file Form 8955-SSA electronically or requesting a waiver of the requirement to file Form 5500-EZ electronically will generally be included in the instructions to those forms, or in applicable publications, forms, or other guidance, including

postings to the IRS.gov website. This revenue procedure is not creating or revising any collections of information.

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▸Contents — Internal Revenue Bulletin 2023-40

Internal Revenue Bulletin 2023-40

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