What Employers Need to Know About the IRS Form 8955-SSA Electronic Filing Mandate

Erich Ruth

IRS Form 8955-SSA

The IRS now requires most employers to electronically file Form 8955-SSA starting with the 2024 plan year. This form reports separated employees who still have vested benefits in retirement plans. Because the filing rules have changed, employers must understand how the mandate works, who it affects, and the steps required to stay compliant.

What Is IRS Form 8955-SSA?

Form 8955-SSA (Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits) is submitted to the IRS to report:

Former employees who left the company but still have retirement benefits.
Participants who have not yet begun receiving their benefits.

The IRS forwards this information to the Social Security Administration (SSA). Later, the SSA notifies participants when they qualify to claim benefits.

New E-Filing Mandate

Previously, many employers filed Form 8955-SSA on paper. However, the IRS has expanded electronic filing requirements to improve efficiency and accuracy.

Who Must File Electronically?

Employers filing 10 or more returns of any type (W-2s, 1099s, 5500s, etc.) must e-file Form 8955-SSA.
The 10-return threshold applies to the total number of forms filed, not just 8955-SSA.
Small employers with fewer than 10 forms may still use paper filing, but e-filing is encouraged to avoid delays.

For details on how this fits into broader rules, see our article on Mandatory IRS E-Filing and the 10-Form Threshold Rule.

How to File Form 8955-SSA Electronically

Employers and plan administrators can file electronically using one of two methods:

IRS FIRE System – The Filing Information Returns Electronically (FIRE) system supports multiple IRS forms, including Form 8955-SSA.
1099FIRE E-Filing Services – Our full-service e-file software allows us to handle submission on your behalf. Call (480) 706-6474 to get started.

Why Compliance Matters

Meeting this mandate is not optional. By filing Form 8955-SSA electronically, employers can:

Avoid penalties and IRS rejections.
Ensure accurate reporting of separated participants.
Stay aligned with the IRS push toward digital compliance.

For help with compliance, see our IRS 1099 Software Solutions.

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We sincerely appreciate all the years of business. It has been a true pleasure working with you. - Robin