SECTION 1. PURPOSE

With respect to a Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, or Form 5500-EZ, Annual Return of A One Participant (Owners/ Partners and Their Spouses) Retirement Plan or A Foreign Plan, required to be filed for a plan year beginning on or after January 1, 2024, this revenue procedure supersedes Rev. Proc. 2015-47, 201539 IRB 419 (which provides procedures for requesting a hardship waiver of the requirement to file these forms electronically), and refers filers to applicable Internal Revenue Service (IRS) publications, forms, instructions, or other guidance, including postings on the IRS.gov website, for the procedures to request a hardship waiver. This revenue procedure also addresses the availability of an administrative exemption from the requirement to file Form 8955-SSA electronically, and refers filers to applicable publications, forms, instructions, or other guidance, including postings on the IRS. gov website, for the procedures for claiming the administrative exemption.