Form 8955-SSA identifies participants who separated from a retirement plan with deferred vested benefits they haven’t yet been paid. The data helps the Social Security Administration remind those people about benefits they’re owed when they later claim. It’s filed by the plan administrator or sponsor — and IRIS now accepts it as a native form type, so it can be e-filed with your other returns.
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What Form 8955-SSA Reports
The form is a registry, not a dollar-flow return. It lists the separated participants who still have a vested benefit in the plan, so their entitlement isn’t forgotten years later.
For each such participant, the plan reports identifying information and codes describing the nature of the deferred vested benefit. Plans also report participants who were previously listed and have since been paid out or are no longer owed, so the registry stays current.
It is filed separately from Form 5500, even though both relate to the plan’s annual reporting.
Who Must File 8955-SSA
The plan administrator (or the sponsor acting as administrator) files it for plans subject to the requirement — generally qualified retirement plans that had separated participants with deferred vested benefits to report for the year.
- Employers sponsoring qualified defined-benefit or defined-contribution plans
- Third-party administrators and recordkeepers filing on the plan’s behalf
- Plan administrators required to register separated vested participants
In practice, the recordkeeper or TPA often prepares 8955-SSA from participant data. Whoever prepares it, the filing responsibility rests with the plan administrator — confirm the division of duties before the deadline.
What the Participant Receives
Separated participants are generally entitled to an individual statement of the deferred vested benefit reported for them. That statement, plus the SSA registry, is what lets someone track down a benefit they earned long after they’ve moved on from the employer.
Filing 8955-SSA Through IRIS
As a native IRIS form type, 8955-SSA can be transmitted electronically alongside a plan sponsor’s other information returns, with the registry’s participant records mapping to dedicated elements.
Large plans can have long participant lists, which makes electronic filing the practical path. The IRIS workflow is the same as elsewhere: validate the records, transmit, and receive a Receipt ID as proof.
Filing for large or multiple plans?
e1099f files 8955-SSA as validated IRIS XML from your participant data.
Frequently Asked Questions
Is Form 8955-SSA new?
Who files it?
Is it the same as Form 5500?
Do participants get anything?
When is it due?
Can I file 8955-SSA through IRIS?
Not tax advice. The current IRS and ERISA instructions for Form 8955-SSA are authoritative and may change. Confirm your plan’s obligations with a qualified advisor.