Sec. 1 Introduction

Regulations section 301.6057-3 require that a filer must file Form 8955-SSA electronically for plan years beginning on or after January 1, 2024, if the filer is required to file at least 10 returns with the IRS during the calendar year. On a year-by-year basis, the IRS may waive the requirement to file Form 8955-SSA electronically in cases of undue hardship. In certain circumstances, a Form 8955-SSA filer may be administratively exempt from the requirement to file electronically. If the IRS’s systems do not support electronic filing of the Form 8955-SSA, taxpayers will not be required to file electronically. In general, the filer should maintain documentation supporting the undue hardship or other applicable reason for not filing electronically. For information on filing a request for a hardship waiver for the 2023 plan years, see Revenue Procedure 2015-47 for more information. For information on filing a request for a hardship waiver for the 2024 and later plan years, see the relevant form instructions, or other guidance, including postings to the IRS.gov website. This publication outlines the communication procedures, record format, validation criteria, and errors associated with the electronic filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits . The file specifications and record layouts should be used in conjunction with the following:

• Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

• Instructions for Form 8955-SSA