If you sponsor or administer a retirement plan, you may be required to file IRS Form 8955-SSA, but many plan sponsors don’t realize they need to. Form 8955-SSA plays a unique role in helping former employees receive the retirement benefits they’ve earned—even years after leaving a company.
In this article, we’ll explain what the form is, why it matters, and who’s required to file it.
What Is Form 8955-SSA?
Form 8955-SSA, officially titled “Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits,” is filed with the IRS to report former employees who:
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Have separated from service (e.g., quit, retired, or were terminated)
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Have vested benefits remaining in a qualified retirement plan (typically a pension or 401(k))
The IRS shares this information with the Social Security Administration (SSA). Later, when these individuals apply for Social Security benefits, the SSA sends them a notice telling them they may also be entitled to retirement plan benefits from a former employer.
Who Must File Form 8955-SSA?
The form must be filed by plan administrators or employers who sponsor:
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A qualified retirement plan (defined benefit or defined contribution)
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Subject to ERISA (Employee Retirement Income Security Act)
This includes:
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Most 401(k) plans
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Traditional pension plans
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403(b) plans (if subject to ERISA)
You are required to file only if there are one or more separated participants with deferred vested benefits to report for the year. If there are no such participants for the reporting year, you are not required to file the form.
When Must It Be Filed?
Form 8955-SSA is typically due by the last day of the seventh month after the plan year ends (usually July 31 for calendar-year plans). You can request an automatic 2½-month extension using Form 5558.
Filing methods:
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Electronically via the IRS FIRE System
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Paper filing by mail (less common)
What Information Is Reported?
Each record on the form includes:
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Participant’s name, Social Security Number (SSN), and date of birth
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The date of separation
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Whether the participant is new, updated, or a repeat listing
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The vested account balance or accrued benefit
This helps the SSA match the participant with future Social Security benefit claims and notify them about your plan.
Common Questions
Do I file this with Form 5500?
No. While related, Form 8955-SSA is filed separately from Form 5500. It used to be Schedule SSA of the 5500 but was split off in 2009.
What if a participant was already reported in a prior year?
You don’t need to report them again unless their data has changed (e.g., updated address, payment status, etc.).
Is this for active employees?
No. Only former employees with vested benefits who are no longer working for the plan sponsor are reported.
✅ Final Takeaway
IRS Form 8955-SSA ensures that former employees don’t lose track of retirement benefits they’ve earned. If you manage a qualified plan, this form is more than just a filing requirement—it’s a bridge between your plan and future retirement income for your former staff.