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SECTION 3. SCOPE

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

.01 Under the TFA electronic filing regulations, the Commissioner may grant hardship waivers of the electronic filing requirement with respect to both Forms 8955-SSA and 5500-EZ. However, the Commissioner may provide an exemption from the electronic filing requirement for the purpose of promoting effective and efficient tax administration only with

Exceptions from the Electronic Filing Requirements for Certain Filers of Forms 8955-SSA and 5500-EZ

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

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