Form 8955-SSA not filed

[Guest CoffeePlease24]

I recently took over internal administration for a company and have several missed items. Most recently, I discovered the Form 8955-SSA has not been filed for 2009 or 2010 plan years.

Do I need to file for these years and then prepare the 2011 Form 8955-SSA by the 10/15 deadline, or can I combine all as one? Is there any point in going back and trying to correct for the missed deadine through DVFC since the form isn't required if there isn't anyone to report? (Although in this case there were people to report.)

[ESOP Guy]

Your question is confusing to me. Did they not file the years AND there were people who are suppose to be reported, or did they not file because there was no one who needed to be reported?

The 2nd part of your question makes it sound like there wasn't anyone who needed to be reported for the years in question. IF THAT IS TRUE there was no missed filing. You don't have to file an 8955-SSA if there is no one to report.

If there were people who were suppose to be reported and got missed that is different. I suspect the "correct" answer is go back and file the right year's form and so forth.

As a practical matter I would just put the people on this year's form and move on. I have never seen anyone get in trouble by doing that. But I repeat I suspect that is NOT the strictly correct answer.

[Guest CoffeePlease24]

There were people to be reported for 2009/2010.

[Guest CoffeePlease24]

Also - does anyone know if you are still allowed to use the 2009 Form 8955-SSA for both 2009 and 2010 if you are filing late? Thanks!

[BG5150]

I'm with ESOP Guy. Put them on this year's form and move on.