IRS Publication 4810 – IRS Forms, Instructions, Pubs 2026 – In the realm of retirement plan administration, compliance with IRS regulations is paramount for plan sponsors and administrators. One critical aspect involves reporting separated participants who retain deferred vested benefits. IRS Publication 4810 serves as the definitive resource for the electronic filing of Form 8955-SSA, the Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits. This guide outlines the specifications, requirements, and best practices to ensure seamless compliance, helping you navigate the process efficiently.
What Is Form 8955-SSA and Why Is It Important?
Form 8955-SSA is a mandatory filing for retirement plan administrators to report participants who have separated from employment but still hold deferred vested rights to future benefits. This form aids the Social Security Administration (SSA) in notifying individuals about potential benefits upon applying for Social Security, preventing overlooked retirement assets.
Electronic filing became mandatory for certain filers starting with plan years after January 1, 2024, particularly those required to submit at least 10 returns annually. This requirement ensures accurate and timely data transmission, reducing errors associated with paper submissions. Failure to file electronically when required may result in the IRS considering the form as not filed, even if a paper version is submitted.
Key benefits of proper filing include:
- Compliance with IRS and SSA regulations.
- Assistance to former employees in claiming benefits.
- Avoidance of penalties for non-compliance.
Purpose of IRS Publication 4810
Publication 4810 provides detailed specifications for electronically filing Form 8955-SSA, including communication procedures, record formats, validation criteria, and error handling. It is designed for use with current and prior year forms, ensuring filers have a consistent framework. The publication references related documents like the Form 8955-SSA instructions and emphasizes maintaining documentation for hardship waivers if electronic filing is exempted.
This resource is essential for software developers, transmitters, and plan administrators to format data correctly for submission via the IRS’s Filing Information Returns Electronically (FIRE) system.
What’s New in Publication 4810 for Tax Year 2025?
The latest revision of Publication 4810, released in November 2025, includes several updates to align with evolving IRS systems. A significant announcement via QuickAlert on July 2, 2025, highlights the planned retirement of the FIRE system for Tax Year 2026/Filing Season 2027. The Information Returns Intake System (IRIS) will replace it, requiring filers to transition by completing an IRIS Application for Transmitter Control Code (TCC).
Other updates include:
- Enhanced guidance on mandatory electronic filing for filers with 10 or more returns.
- Recommendations to retain FIRE system status emails and data for at least three years.
- No major changes to record layouts, but emphasis on accuracy to avoid common errors.
Filers should check IRS.gov for post-release updates listed in Part D of the publication.
Filing Requirements, Due Dates, and Extensions
Filing Requirements
Regulations under section 301.6057-3 mandate electronic filing for plan years starting on or after January 1, 2024, if the filer submits at least 10 returns during the calendar year. Exemptions may apply for undue hardship, with waivers requested via Revenue Procedure 2015-47 for earlier years or current instructions for 2024 and later.
Due Dates
The form is due by the last day of the seventh month after the plan year ends (e.g., July 31 for calendar-year plans). Automatic extensions up to October 15 are available via Form 5558.
Retention Requirements
Maintain records for three years from the due date, including electronic submission confirmations.
Electronic Filing Specifications and Process
Electronic submissions use the FIRE system, requiring a Transmitter Control Code (TCC) obtained via the online Information Returns (IR) Application. Key specifications include:
- File Format: XML-based records, including Transmitter “T” Record, Sponsor “S” Record, Administrator “A” Record, Participant “P” Record, and End of Transmission “F” Record.
- Transmission Methods: Secure internet connections adhering to FIRE System Internet Security Technical Standards.
- Test Files: Submit test files to verify format before live filing.
Plan information required includes the legal name, EIN, and details of separated participants such as name, SSN, and vested benefit amounts.
Record Layouts and Validation
Publication 4810 details precise record layouts:
| Record Type | Description | Key Fields |
|---|---|---|
| Transmitter “T” | Identifies the transmitter | TCC, EIN, Contact Info |
| Sponsor “S” | Plan sponsor details | Plan Name, EIN, Plan Year |
| Administrator “A” | Administrator information | Name, EIN, Address |
| Participant “P” | Separated participant data | Name, SSN, Vested Amount, Entry Code |
| End of Transmission “F” | Closes the file | Total Records Count |
Validation ensures data accuracy, with common errors like mismatched EINs or invalid SSNs flagged.
Common Errors, Penalties, and Amended Returns
Avoid pitfalls such as:
- Incorrect plan year or EIN.
- Missing participant details.
- Failure to use state abbreviation codes or foreign country codes correctly.
Penalties for late or non-filing can reach $50 per participant, up to $100,000 annually. Amended returns are filed electronically using the same specifications, marking them as such.
Additional Resources and Transition to IRIS
For support:
- IRS FIRE System: Available for filings until its 2027 retirement.
- Related Forms: Form 8955-SSA Instructions, Form 5500 Series.
- Contact IRS: Use provided channels for TCC issues or filing questions.
Prepare for the IRIS transition by applying for a new TCC early.
Conclusion
Mastering IRS Publication 4810 ensures your electronic filing of Form 8955-SSA is compliant and efficient, safeguarding your retirement plan’s integrity. Stay updated via IRS.gov for any 2026 changes, especially with the FIRE to IRIS shift. By adhering to these specifications, you not only meet regulatory demands but also support former employees in accessing their earned benefits. For personalized advice, consult a tax professional.