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I am preparing a Form 8955-SSA with only 1 participant to report. This participant terminated in 2002 and was paid in 2009 so they will be a Code D. If the participant counts on line 6 are 0, do I need to answer question 8 regarding individual statements?

Posted

Based on what I've heard so far, I think the answer to both of your questions depends on if you intend to electronically file or file by paper. If filing electronically, you may need to compete lines 6 (to match the number of participants listed) and line 8, so there are "no errors", otherwise, the electronic filing will be rejected. If filing by paper, it seems you may be able to do whatever you feel is "right", but this doesn't eliminate a letter from the IRS in the future. (my 2 cents)

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