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Sec. 3 Electronic Specifications
Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits · 2026-10-03 edition · updated 2026-10-04 · United States
.01 FIRE System
The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System. The electronic filing of information returns isn’t affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in different programs. Certain filers are required to file Form 8955-SSA electronically.
Electronic reporting of information returns eliminates the need for electronic filers to send paper documents to the IRS. Don’t send copies of the paper forms to the IRS for any forms filed electronically. This will result in duplicate filing.
.02 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
HTTP 1.1 Specification
TLS 1.1 is implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The FIRE Production and Test System server no longer supports Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE System. Follow the steps below to connect and upload a file:
Go to Tools > Internet Options > Advanced
Scroll down and find Security
Uncheck both SSL 2.0 and SSL 3.0
Check TLS 1.2 and select “Apply”
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