Form 8955-SSA is the Internal Revenue Service (IRS) annual registration statement on which a plan administrator identifies participants who separated from service covered by a retirement plan and are entitled to a deferred vested benefit that has not been paid. It is filed by administrators of plans subject to the vesting standards of section 203 of ERISA, and the IRS passes the information to the Social Security Administration (SSA). On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at irs.gov.
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What is 8955-SSA?
Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, is the IRS form a plan administrator files to report each participant who separated from service covered by the plan and holds a deferred vested retirement benefit that has not been paid.
The form satisfies the reporting requirements of section 6057(a) of the Internal Revenue Code. It is the designated successor to Schedule SSA (Form 5500), which should no longer be filed under any circumstances. Form 8955-SSA is a stand-alone form filed with the IRS: do not file it with Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500-SF.
The information reported is generally given to the SSA, which provides it to separated participants when they file for Social Security benefits. Page 1 identifies the plan, the plan sponsor and the plan administrator and gives participant counts. Page 2 (Part III) lists the participants, one per row, each with an entry code in line 9, column (a):
- A: a participant not previously reported.
- B: a participant previously reported whose information is being corrected.
- C: a participant previously reported under another sponsor's plan whose benefit was transferred to this plan.
- D: a participant previously reported who has been paid or is no longer entitled to the deferred vested benefit.
The same form is used for an amended statement and for delinquent filings for plan years before 2009.
Who needs to file 8955-SSA?
The main group is plan administrators of plans subject to the vesting standards of section 203 of ERISA. For example, the administrator of a section 403(b) plan that is subject to those standards must file for the plan's deferred vested participants.
Other groups and exclusions, according to the IRS instructions:
- Voluntary filers: sponsors and administrators of government, church and other plans not subject to section 203 of ERISA (including plans covering only owners and their spouses or only partners and their spouses) may elect to file. They check the box on Part I, line A.
- Exception for certain 403(b) contracts: an administrator need not report a participant whose benefits are attributable to an annuity contract or custodial account that is not required to be treated as part of the section 403(b) plan assets for ERISA Title I reporting, as set out in DOL Field Assistance Bulletin 2009-02. Four conditions apply, including that the contract or account was issued before January 1, 2009.
- No information to report: a Form 8955-SSA need not be filed for a year if the instructions require no information for that year.
- Electronic filers: a filer required to file 10 or more returns of any type during the calendar year that includes the first day of the plan year must file the 2025 form electronically.
If the 2025 Form 5500 is the plan's final return/report, the 2025 Form 8955-SSA must still report deferred vested participants, including those who are no longer deferred vested.
When to file 8955-SSA
In general, Form 8955-SSA is due by the last day of the seventh month following the last day of the plan year, plus any extension. If that date falls on a Saturday, Sunday or legal holiday, you may file on the next day that is not.
Extensions:
- Form 5558: a one-time extension of up to 2½ months is available by filing Form 5558 on or before the normal due date. Check the Form 5558 box on Part I, line C.
- Automatic extension: the due date moves to the employer's extended federal income tax return due date if the plan year and the employer's tax year are the same, the employer has an extension for its income tax return, and a copy of that extension application is kept with the plan's records. Check the automatic extension box on line C. It cannot be extended further with Form 5558 or beyond 9½ months after the plan year ends.
- Special extensions: the IRS may announce extensions, such as disaster or combat zone relief. Check the line C box and enter the announcement's description, for example "Disaster Relief Extension."
A participant is generally reported no later than on the form for the plan year after the year of separation, or earlier if you choose.
How to fill out 8955-SSA
Enter plan year dates
In Part I, enter the plan year beginning and ending dates in MMDDYYYY format; the period cannot exceed 12 months. For a short plan year, enter its dates on the line at the top of the form.
Check line A, B or C if they apply
Check line A if you are electing to file voluntarily for a plan not subject to section 203 of ERISA. Check line B for an amended statement. On line C, check the box for a Form 5558, automatic or special extension, and describe a special extension exactly as announced.
Identify the plan
In Part II, enter the plan's formal name on line 1a and the three-digit plan number on line 1b, the number used on the plan's Form 5500 return/report.
Complete the plan sponsor lines
Enter the sponsor's name on line 2a, its nine-digit EIN on line 2b (not an SSN) and any different trade name on line 2c. Add the address on lines 2e to 2l; leave U.S. state and ZIP code blank if you complete line 2k or 2l.
Complete the plan administrator lines
Enter the administrator's name on line 3a, or "Same" if it is the plan sponsor and leave lines 3b through 3k blank. Otherwise enter the nine-digit EIN on line 3b and the address on lines 3c through 3k.
Report name or EIN changes
On line 4, enter the plan administrator's name and EIN as shown on the last Schedule SSA (Form 5500) or Form 8955-SSA if either changed. On line 5, do the same for the plan sponsor's name and EIN, adding the three-digit plan number.
Enter participant totals
On line 6a, enter participants not previously reported who separated in the prior year (or completed the second consecutive 1-year break in service). On line 6b, enter those reported in Part III for the current year. Line 7 must equal the sum of 6a and 6b.
Answer the individual statement question
On line 8, check the box showing whether the plan administrator gave each participant the required individual statement.
Fill in the Part III page header
At the top of each page 2, enter the plan name, the plan number and the plan sponsor's EIN. Use as many pages 2 as needed, numbered in sequence.
Enter the entry code and identity
For each participant, enter the entry code in line 9, column (a): A, B, C or D. Enter the full nine-digit SSN in column (b) and the name as on the social security card in column (c); check the box after the name if the information rests on incomplete records.
Enter benefit details
Select the annuity type code in column (d) and the payment frequency code in column (e). For a defined benefit plan enter the periodic payment in whole dollars in column (f); for a defined contribution plan enter the account value in column (g).
Add previous plan data for transfers
For Entry Code C, enter the EIN of the plan under which the participant was previously reported in column (h) and its plan number in column (i). Use whole dollars throughout.
Review, sign and download the PDF
Check every line, then sign and date as plan sponsor and plan administrator (only the administrator if they are the same). If you file more than one page 2, sign only one page 1. Download or print the completed PDF from FillingPDF.
How to submit 8955-SSA
Form 8955-SSA is filed with the IRS electronically or on paper. The IRS and the SSA encourage electronic filing.
- Electronically: use SSA-approved software to complete and file through the FIRE system. The IRS keeps a list of approved vendors on IRS.gov under "Form 8955-SSA Resources." Electronic filing is mandatory for the 2025 form if you must file 10 or more returns of any type during the calendar year that includes the first day of the plan year. A required electronic filer who files on paper is considered not to have filed. Undue-hardship waivers are possible; see Rev. Proc. 2023-31.
- By U.S. mail: send the complete form to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0024.
- By private delivery service (PDS): use an IRS-designated service (list at IRS.gov/PDS) and send to Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.
For paper filing, use the online fillable form from the IRS before printing, a printed form ordered at IRS.gov/OrderForms, or a printed copy. Sign and date it. Do not staple; use binder clips. Do not attach it to Form 5500 or file it through EFAST2. The form is not open to public inspection. For questions, call the IRS Help Line at 877-829-5500. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Attaching Form 8955-SSA to Form 5500 or Form 5500-SF, or filing it through EFAST2. It is a stand-alone form filed with the IRS.
- Adding spreadsheets, another page 1 or other nonstandard pages for extra participants. The SSA no longer processes them; use only additional pages 2.
- Entering only the last four digits of a participant's SSN in line 9, column (b), instead of all nine digits (or "FOREIGN" for a foreign national without an SSN).
- Entering a participant's name in column (c) differently from the social security card, or including periods.
- Completing the form partly online and partly on paper, other than the signature; this causes processing delays and may bring IRS correspondence.
- Stapling the pages. The instructions say to use binder clips or other fasteners that do not perforate the paper.
- Filing on paper when electronic filing is required (10 or more returns of any type); the form is then considered not filed.
- Forgetting to check the automatic extension box on Part I, line C when relying on the employer's income tax return extension.
- Counting previously reported participants on line 6a or 6b; only participants with Entry Code A belong in those totals.
- Correcting an error by filing only the changed participant. An amended statement must be a full and complete Form 8955-SSA, with line B checked.
Frequently asked questions
What is Form 8955-SSA used for?
Form 8955-SSA is the IRS form used to satisfy the reporting requirements of section 6057(a). A plan administrator uses it to report each participant who separated from service covered by the plan and is entitled to a deferred vested benefit that has not been paid.
Who has to file Form 8955-SSA?
Plan administrators of plans subject to the vesting standards of section 203 of ERISA must file it. Administrators of government, church and other plans not subject to those standards may file voluntarily by checking line A in Part I.
When is Form 8955-SSA due?
Generally by the last day of the seventh month after the plan year ends, plus extensions. A Form 5558 extension adds up to 2½ months, and an automatic extension follows the employer's extended income tax return due date, up to 9½ months after the plan year closes.
Where do I mail Form 8955-SSA?
Mail the complete form to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0024. Private delivery services send it to Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201. Some filers must file electronically instead.
Is electronic filing of Form 8955-SSA required?
Yes for some filers. You must file the 2025 form electronically if you must file 10 or more returns of any type during the calendar year that includes the first day of the plan year. Otherwise electronic filing is encouraged but paper is allowed.
How do I correct a Form 8955-SSA already filed?
File a full and complete 2025 Form 8955-SSA and check the amended registration statement box on Part I, line B. Use Entry Code B for a participant whose previously reported information is changing. Filing only the changed participant is not enough.
What is the difference between Form 8955-SSA and Schedule SSA (Form 5500)?
Form 8955-SSA is the designated successor to Schedule SSA (Form 5500). Schedule SSA should no longer be filed under any circumstances, and Form 8955-SSA is filed with the IRS as a stand-alone form, never with Form 5500.
What is the penalty for not filing Form 8955-SSA?
Section 6652(d)(1) imposes a penalty for each participant not reported, multiplied by the number of days the failure continues, up to a stated maximum, unless reasonable cause is shown. Check the IRS instructions for the current figures.
Can I fill out Form 8955-SSA online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you submit it electronically or by mail through the IRS channels.
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