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June 23, 2011
IRS News: Form 8955-SSA Filing Due Date Extended

The IRS has extended the filing due date for the 2009 and 2010 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.

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The new due date is the later of (1) January 17, 2012 and (2) the due date that generally applies for filing the Form 8955-SSA for 2010. No Form 5558 extensions will be granted for the January 17, 2012 due date.

Form 8955-SSA replaces Schedule SSA of Form 5500 beginning with the 2009 plan year. The form is used to report information about participants with deferred vested benefits.

The 2010 form and guidance are expected to be released shortly. The 2009 form and instructions are already available.

More information on Form 8955-SSA is available on www.IRS.gov.

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