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CAUT ! ION›Rev. Proc. 2023-31

SECTION 4. PROCEDURES

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

RELATING TO EXCEPTIONS FROM THE ELECTRONIC FILING REQUIREMENTS FOR FORMS 8955-SSA AND 5500-EZ

.01 For filings submitted with respect to plan years beginning on or after January 1, 2024, the procedures for seeking an undue hardship waiver of, or administrative exemption from, the electronic filing requirements for Form 8955-SSA generally will be available in the instructions to Form 8955-SSA, or in applicable IRS publications, forms, or other guidance, including postings to the IRS.gov website.

.02 For filings submitted with respect to plan years beginning on or after January

1, 2024, the procedures for seeking an undue economic hardship waiver of the electronic filing requirements for Form 5500-EZ generally will be available in the instructions to Form 5500-EZ, or in applicable IRS publications, forms, or other guidance, including postings to the IRS. gov website.

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▸Contents — Internal Revenue Bulletin 2023-40
Internal Revenue Bulletin 2023-40

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