Sec. 7 Amended Returns

If a Form 8955-SSA was filed with the IRS and an error and/or omission was discovered with the return after the IRS accepted the return, an amended Form 8955-SSA must be sent. Amended returns should be filed as soon as possible. An amended return should only be filed to correct a file that previously received a “Good” status.

Corrected information returns MUST be filed electronically if the original return was submitted electronically. Corrected information returns are not counted when calculating the aggregate to determine if you are required to file electronically.

When a return is incorrect, resubmit the full and complete form with the erroneous and/or omitted information corrected. Enter a “1” (Amended Return Indicator) in field position 34 of the Sponsor “S” record to identify the submission as an amended return.

If you’re amending prior year return information, use the record format for the current year and submit in a separate transmission. Use the actual year designation of the amended return in field positions 2-5 of the “T” Record. A separate electronic transmission must be made for each plan year.