A new (to our TPA firm) 403(b) client has not filed 8955 SSA in the past due to confusing "instructions" sent by internet by a vendor supposedly doing administration. Our TPA firm is filing for the 2017 year (the first year for which we are responsible) and the client is anxious about the possible penalties. We know that there are possible penalties, but also note comments which say don't "self- file" on the penalty payment ("According to the IRS website, you should not voluntarily mail in any payment of penalties. If they decide to assess a penalty, they will contact you directly with details."). Please share any experience with this. We would like to be able to tell the client whether or not to expect assessment of penalties. Thanks!