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 Proc. 2015-47 is superseded with

SECTION 9. OTHER

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

INFORMATION

For questions concerning a request for a mandatory electronic filing waiver with respect to Forms 8955-SSA and 5500-EZ, or a request for a mandatory electronic filing exemption with respect to Form 8955SSA, please contact the IRS taxpayer assistance telephone service at 1-877-8295500 (a toll-free number). For information regarding the FIRE system, see the FIRE system website at http:// www.irs.gov/Tax-Professionals/e-FileProviders-&-Partners/Filing-InformationReturns-Electronically-(FIRE). For information regarding EFAST2, see the EFAST2 filing website maintained by the DOL at http://www.efast.dol.gov/welcome. html.

October 2, 2023 1058 Bulletin No. 2023–40

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▸Contents — Internal Revenue Bulletin 2023-40

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