form 8955-ssa

[Tom Poje]

as we wait and wait for the forms, here are the most recent topic discussions from the IRS website.

having had to file a few 1099Rs using the FIRE system (the software we use for other purpose was too pricey for the very few that we have to do, though we have since switched what we use for govt forms) I find the topic somewhat interesting (or at least I have an idea of what they are talking about). I figure most govt forms software will handle these anyway, but this is a note to say it appears you will be able to file on your own as well.

Topic 805 - Electronic Filing of Information Returns

The Filing Information Returns Electronically (FIRE) System is designed exclusively for the electronic filing of the following information returns: Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. FIRE is accessible at https://fire.irs.gov/. Benefits of electronically filing information returns include: cost-effectiveness, secure (supports AES 256-bit, AES 128-bit and TDES 168-bit encryption); and a later due date for filing most information returns. The electronic filing of information returns is not associated with the Form 1040 electronic filing program.

If you are sending files larger than 10,000 records electronically, data compression is encouraged. WinZip or PKZIP are the only acceptable compression packages. The FIRE System is operational 24 hours a day, 7 days a week. Please note that the FIRE System will be down from 2 p.m. EST December 21, 2010, through January 3, 2010, to allow Internal Revenue Service/Information Returns Branch (IRS/IRB) to update its system to reflect current year changes. In addition, the FIRE system may be down every Wednesday from 3:00 a.m. to 5:00 a.m. Eastern Time, for maintenance.

After you file your returns via the FIRE System, the result of the electronic transmission will be e-mailed to you if you provide an accurate e-mail address on the "Verify Your Filing Information" screen. The file status e-mail will include the IRS assigned filename, date received, count of payees, and file status for Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8935, and W-2G. If the e-mail indicates that your file is bad, you must log into the FIRE System and go to the "Check File Status" option to review the results of your file and timely resubmit the file as a replacement file. If the file is good, it is automatically released for mainline processing 10 calendar days from receipt

Topic 802 - Applications, Forms, and Information

All filers must obtain approval from the Internal Revenue Service , Information Returns Branch (IRS/IRB), and be assigned a Transmitter Control Code (TCC) prior to electronically filing Forms 1042-S, 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA, and W-2G. Once you have received approval to file electronically, you need not reapply each year. There are two exceptions where you would need to apply for a new TCC: (1) you have not used your TCC for two consecutive years; or (2) your files were previously transmitted by a service bureau using the service bureau's TCC and you now have the computer equipment that is compatible with ECC-MTB and wish to prepare your own files.

Form 4419 (PDF), Application for Filing Information Returns Electronically, must be mailed to the Internal Revenue Service , Information Reporting Program, 230 Murall Drive, Kearneysville, West Virginia 25430, or faxed to 877-477-0572, at least 30 days before the due date of the returns; do not do both (mail and fax).

Upon approval of your Form 4419, you will be sent an approval letter and assigned a 5-character TCC used to identify payers/transmitters and to track their files electronically. If you file Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G for multiple payers, only one TCC is required for each transmitter. However, if you file Forms 1042-S, 8027, or 8955-SSA you will need a separate TCC for each return. You may not electronically file information returns until your application has been approved and you have been assigned a TCC. If any information on the Form 4419 changes, please notify the IRS/IRB in writing so the database can be updated. Be sure to include your TCC in all correspondence.