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Part C›INTENTIONALLY LEFT BLANK

Sec. 1 Transmitter “T” Record

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

This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same, but they need not be.

The first record of a file must be a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise, the file will be rejected.

The “T” Record is a fixed length of 750 positions.

Note: For all fields marked “Required,” the transmitter must provide the information described under Field Description and Information. For those fields not marked “ Required,” a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions.

Record Name: Transmitter “T” Record

Field Positions Field Title Length Field Description and Information
1 Record Type 1 Required.Enter“T.”
2-5 Plan Year 4 **Required.**Enter the plan year formatted as
YYYY (e.g., 2024).
6 Blank 1 Enter a blank.
7-15 Transmitter’s TIN 9 Required.
Enter the nine-digit taxpayer identification
number of the transmitter.
Don’t enter blanks, hyphens, or alpha
characters. An EIN consisting of all the same
digits (e.g., 111111111) isn’t acceptable.
16-20 TCC 5 **Required.**Enter the five-character
alphanumeric Transmitter Control Code (TCC)
assigned by the IRS.
21-27 Reserved 7 Enter blanks.
28 Test File Indicator 1 **Required for test files only.**Enter a “T” if this
is a test file; otherwise, enter blank.
29 Foreign Entity
Indicator		 1 Enter a “1” (one) if the transmitter is a foreign
entity; otherwise, enter a blank.
30-69 Transmitter’s Name 40 **Required.**Enter the name of the transmitter.
Left justify the information and fill unused
positions with blanks.
70-109 Transmitter’s Name
(Continued)		 40 **Required.**Enter any additional information that
may be part of the name.
Left justify the information and fill unused
positions with blanks.

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Record Name: Transmitter “T” Record

110-149 Company Name 40 Required. Enter the name of the company to be
associated with the address where
correspondence should be sent.
Left justify the information and fill unused
positions with blanks.
150-189 Company Name
(Continued)		 40 Enter any additional information that may be
part of the name.
Left justify the information and fill unused
positions with blanks.
190-229 Company Mailing
Address		 40 Required.
For Domestic Addresses:
Enter the administrator’s address (where
correspondence should be sent)
•
Address field is a 40-character field.
•
State field is a 2-character field.
•
Zip field is a 9-character field
For Foreign Addresses:
•
Enter the administrator’s address (where
correspondence should be sent) in a
continuous 51-character field.
•
The address should appear in the following
order: city, province or state, postal code,
and the name of the country.
•
When reporting a foreign address, the
Foreign Entity Indicator in position 29 must
contain a “1” (one).
Left justify the information and fill unused
positions with blanks.
230-269 Company City 40 **Required.**Enter the city, town, or post office
where correspondence should be sent.
Left justify the information and fill unused
positions with blanks.
270-271 Company State Code 2 **Required.**Enter the valid U.S. Postal Service
state code abbreviation. SeePart A. Sec 10, .01
State Abbreviation Codes.
272-280 Company ZIP Code 9 Required. Enter the valid nine-digit ZIP Code
assigned by the U.S. Postal Service. If only the
first five digits are known, left justify the
information and fill unused positions with blanks.
281-303 Reserved 23 Enter blanks.

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Record Name: Transmitter “T” Record

304-343 Contact Name 40 Required. Enter the name of the person to be
contacted if the IRS encounters problems with
the file or transmission.
Left justify the information and fill unused
positions with blanks.
Enter the telephone number of the person to
contact regarding electronic files. Omit hyphens.
Left justify the information if no extension is
available and fill unused positions with blanks.
For example, 866-455-7438 with an extension
of 52345 would be 866455743852345.
Required if available. Enter the email address
of the person to contact regarding electronic
files.
Left justify the information. If no email address is
available, enter blanks.
Enter blanks.
Required. Enter the appropriate code from the
table below to indicate if the software used was
provided by a vendor or produced in-house.
Indicator Usage
V Software was purchased from a
vendor or another source
I Software was produced by in-
house programmers
Note: An in-house programmer is defined as an
employee or a hired contract programmer. If the
software is produced in-house, the following
vendor information fields aren’t required.
Required. Enter the name of the company from
whom the software was purchased.
Left justify the information and fill unused
positions with blanks.
344-358 Contact Telephone
Number		 15 15
359-408 Contact Email Address 50 50
409-517 Reserved 109 109
518 Vendor Indicator 1 1
519-558 Vendor Name 40 40

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Record Name: Transmitter “T” Record

559-598 Vendor Mailing
Address		 40 Required. When vendor indicator position 518,
Vendor Indicator, of the “T” record is V, enter
the mailing address.
For Domestic Addresses:
• Enter the vendor's address (where
correspondence should be sent)
• Address field is a 40-character field.
• State field is a 2-character field.
• Zip field is a 9-character field
For Foreign Addresses:
• Enter the vendor's address (where
correspondence should be sent) in a
continuous 51-character field.
• The address should appear in the following
order: city, province or state, postal code,
and the name of the country.
• Left justify the information and fill unused
positions with blanks.
599-638 Vendor City Code 40 **Required.**When vendor indicator position 518
of the “T” record is V, enter the city, town, or
post office.
Left justify the information and fill unused
positions with blanks.
639-640 Vendor State Code 2 **Required.**When vendor indicator position 518
of the “T” record is V, enter the valid
U.S. Postal Service state abbreviation. Refer to
Part A. Sec 10, State Abbreviation Codes.
641-649 Vendor ZIP Code 9 **Required.**When vendor indicator position 518
of the “T” record is V, enter the valid nine-digit
ZIP Code assigned by the U.S. Postal Service.
If only the first five-digits are known, left justify
the information and fill unused positions with
blanks.
650-689 Vendor Contact Name 40 **Required.**When vendor indicator position 518
of the “T” record is V, enter the name of the
person who can be contacted concerning any
software questions.
690-704 Vendor Contact Phone
Number & Extension		 15 **Required.**When vendor indicator position 518
of the “T” record is V, enter the telephone
number of the person to contact concerning
software questions. Omit hyphens. If no
extension is available, left justify the information
and fill unused positions with blanks.
705-739 Reserved 35 Enter blanks.

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Record Name: Transmitter “T” Record

740 Vendor Foreign Entity
Indicator		 1 Enter a “1” (one) if the vendor is a foreign entity.
Otherwise, enter a blank.
741-748 Record Sequence
Number		 8 **Required.**Enter the number of the record as it
appears within the file. The record sequence
number for the “T” record will always be “1” (one),
since it is the first record on the file and the file can
have only one “T” record. Each record, thereafter,
must be incremented by one in ascending
numerical sequence, that is, 2, 3, 4, etc.
Right justify numbers with leading zeros in the field.
For example, the “T” record sequence number
would appear as “00000001” in the field, the “S”
record would be “00000002”, the “A” record,
“00000003”, the “P” record, “00000004” and so on
until the final record of the file, the “F” record.
749-750 Blank or Carriage
Return Line Feed		 2 Enter blanks or carriage return line feed (CR/LF)
characters.

Transmitter “T” Record Layout

Record
Type		 Plan Year Blank Transmitter's
TIN		 Transmitter
Control
Code (TCC)		 Reserved Test File
Indicator
1 2-5 6 7-15 16-20 21-27 28
Foreign
Entity
Indicator		 Transmitter’s
Name		 Transmitter’s
Name
(Continued)		 Company
Name		 Company
Name
(Continued)		 Company
Mailing
Address		 Company
City
29 30-69 70-109 110-149 150-189 190-229 230-269
Company
State Code		 Company
ZIP Code		 Reserved Contact
Name		 Contact
Telephone
Number		 Contact
Email
Address		 Reserved
270-271 272-280 281-303 304-343 344-358 359-408 409-517
Vendor
Indicator		 Vendor
Name		 Vendor
Mailing
Address		 Vendor City
Code		 Vendor
State Code		 Vendor
ZIP Code		 Vendor
Contact
Name
518 519-558 559-598 599-638 639-640 641-649 650-689
Vendor
Contact
Phone
Number &
Extension		 Reserved Vendor
Foreign
Entity
Indicator		 Record
Sequence
Number		 Blank or
Carriage
Return Line
Feed
690-704 705-739 740 741-748 749-750 749-750 749-750

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▸Contents — Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

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