Sec. 9 Definition — Publication 4810

Element	Description
Amended Return	An amended return is an information return filed by the transmitter to amend an information return that was previously filed and processed by the IRS but was missing information and/or contained erroneous information.
Employer ID Numbers	A nine-digit number assigned by the IRS for Federal tax reporting purposes.
Deferred Vested Participants	A plan participant who separates from service covered by the plan and is entitled to a deferred vested retirement benefit under the plan but isn’t paid this retirement benefit.
File	For purposes of this publication, a file consists of one Transmitter “T” Record at the beginning of the file, a Sponsor “S” Record, followed by the Administrator “A” Record, and Participant “P” Record(s) ending with the last record on the file, and the End of Transmission “F” Record. Nothing should be reported after the End of Transmission “F” Record.

Element Description

Filer	Any person or entity that files an information return.
Issuer	Formally referred to as payer; files information returns electronically for their business, regardless of the number of locations.
Participant	Any individual entitled to receive benefits under a plan “to” an eligible employee who is covered by a retirement plan.
Plan Administrator	The person designated by the plan. In the absence of a designation, this is either: • the employer (in the case of a plan maintained by a single employer). or • the association, committee, or joint board of trustees who maintains the plan (in the case of a plan maintained by more than one employer).
Record	A record contains specific information for the filing of Form 8955-SSA. Records include the Transmitter “T” Record, the Sponsor “S” Record, the Plan Administrator “A” Record, the Participant “P” Record, and the End of Transmission “F” Record. All records are a fixed length of 750 positions.
Service Bureau	A person, individual, or organization with whom the plan administrator has a contract to prepare and/or file information return files with the IRS. A parent company filing data for a subsidiary isn’t considered a service bureau.
Social Security number (SSN)	A nine-digit number assigned by theSocial Security Administrationto an individual for wage and tax reporting purposes.
Special Character	Any character that isn’t a numeric, an alpha or a blank.
Sponsor	Refers to the Sponsor of the plan, generally one of the following (1) the employer (if the plan is maintained by a single employer), (2) the employee organization (if the plan is maintained by an employee organization), or (3) the association, committee, or joint board of trustees of the parties who maintain the plan (if the plan is maintained jointly by one or more employers and one or more employee organizations, or by two or more employers).
Taxpayer Identification Number (TIN)	Refers to either an employer identification number (EIN) or a Social Security number (SSN).
Transmitter	Sends electronic information return data directly to the IRS on behalf of a business or individual. May also file information returns for their own business, regardless of the number of locations.
Vendor	Vendors include service bureaus that produce information return files electronically for plan administrators. Vendors also include companies that provide software for those who wish to produce their own electronic files.