SECTION 2. BACKGROUND

.01 Prior to enactment of the Taxpayer First Act (TFA), Pub. L. 116-25, 133 Stat. 981 (2019), § 6011(e) of the Internal Revenue Code (Code) authorized the Secretary to issue regulations that require a taxpayer to file returns electronically if the taxpayer is required to file at least 250 returns during the calendar year.

.02 In 2014, pursuant to § 6011(e), the Department of the Treasury (Treasury Department) and the IRS issued final regulations under several sections of the Procedure and Administration Regulations, including §§ 301.6057-3 and 301.6058-2 (TD 9695, 79 FR 58256) (2014 electronic filing regulations). The 2014 electronic filing regulations require certain taxpayers to file Form 8955-SSA and Form 5500 series returns electronically. ¹ Form 8955-SSA registration statements that are filed electronically are filed using the Filing Information Returns Electronically (FIRE) system. Form 5500 series returns that are filed electronically are filed using EFAST2.

.03 The 2014 electronic filing regulations provide that the Commissioner of the IRS (Commissioner) may waive the electronic filing requirement in cases of undue economic hardship, and that a request for a waiver must be made in accordance with applicable published guidance, publications, forms, instructions, or other guidance on the IRS.gov website. In 2015, the Treasury Department and the IRS published Rev. Proc. 2015-47, which sets forth procedures for taxpayers that are required to file Form 8955-SSA or Form 5500-EZ electronically to request a waiver of the electronic filing requirement due to undue economic hardship. ²

.04 In part, section 2301 of TFA amended § 6011(e) of the Code so that the Secretary is authorized to prescribe regulations requiring a taxpayer that is required to file at least 10 returns during a calendar year to file Forms 8955-SSA and 5500EZ, among other forms, electronically.

.05 On February 23, 2023, TD 9972, Electronic-Filing Requirements for Specified Returns and Other Documents (the TFA electronic filing regulations), was published in the Federal Register

1 Form 5500 series returns include Form 5500, Annual Return/Report of Employee Benefit Plan, Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, and Form 5500-EZ. The Department of Labor (DOL) requires that Forms 5500 and 5500-SF be filed electronically through its computerized ERISA Filing Acceptance System (EFAST2), without providing any process for waivers or exemptions.

2 Because DOL mandates that Forms 5500 and 5500-SF be filed electronically through EFAST2 without exception, Rev. Proc. 2015-47 does not provide procedures for requesting waivers of the electronic filing requirement for those forms.

3 Although the 2014 electronic filing regulations and the TFA electronic filing regulations generally require electronic filing for taxpayers that meet the applicable mandatory electronic filing threshold of returns, Notice 2014-35, 2014-23 IRB 1072, which provides relief from certain late filing penalties for delinquent filers participating in DOL’s Delinquent Filer Voluntary Compliance Program, requires filers to file late Form 8955-SSA registration statements on paper. In addition, Rev. Proc. 2015-32, 2015-24 IRB 1063, which provides relief from certain late filing penalties for delinquent filers of Form 5500-EZ returns, requires filers to submit the late Form 5500-EZ returns on paper.

4 Section 301.6057-3(b)(3) of the TFA electronic filing regulations also provides that taxpayers will not be required to file Form 8955-SSA electronically if the IRS’s systems do not support electronic filing.

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respect to Form 8955-SSA. Thus, this revenue procedure addresses hardship waiver procedures with respect to both Forms 8955-SSA and 5500-EZ, and administrative exemption procedures with respect to Form 8955-SSA.

.02 As under Rev. Proc. 2015-47, the Commissioner will not provide hardship waiver procedures for any electronic filing requirement for Forms 5500 and 5500-SF (which are required by DOL to be filed electronically through EFAST2). Accordingly, the instructions provided in section 4 of this revenue procedure relating to requests for hardship waivers apply only to filings of Forms 8955-SSA and 5500-EZ.