8955-SSA Part I, Line C

[Guest Annette Leerhoff]

The Form 8955-SSA instructions do not specifically address this.

Here is my question:

Since the IRS gave an extended due date of until January 17, 2012 to complete Form 8955-SSA for plan years that end before April 1, 2011, does the box special extension under Part I, Line C need to be checked?

Thank you,

Annette Leerhoff

[ESOP Guy]

My understanding is "no" that is not a special extension so do NOT check that box.

See this link. The Jan 2012 date is now the normal due date because they got the forms out.

Although deep down I can't imagine they will do anything if you check that box.

http://www.irs.gov/retirement/article/0,,id=117588,00.html

edit:

Even that link doesn't make it 100% clear. But I do think it makes it more clear the Jan 2012 date is the normal due date for those forms.

[pmacduff]

I agree with ESOP Guy and as "reinforcement" was at a seminar (Janice W. I think it was) a couple months ago and we were specifically told that the special extension box need not be marked for the 2009 and 2010 filings.