IRS Rev. Proc.: Exceptions From Electronic Filing Requirements for Forms 8955-SSA, 5500-EZ

With respect to a Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, or Form 5500-EZ, Annual Return of A One Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan, required to be filed for a plan year beginning on or after Jan. 1, 2024, this revenue procedure supersedes Rev. Proc. 2015-47 (which provides procedures for requesting a hardship waiver of the requirement to file these forms electronically), and refers filers to applicable IRS publications, forms, instructions, or other guidance, including postings on the IRS.gov website, for the procedures to request a hardship ...