8955-SSA code D's; count them or not?

[BG5150]

So it looks like we are NOT supposed to put the D's into the count for question 6.

Didn't we used to? Was it ambiguous?

The instructions say:

Do not include any participants on line 6a or 6b
who were previously reported on a Form
8955-SSA or a Schedule SSA (Form 5500).
Accordingly, only those participants who are listed with an
Entry Code A on page 2 should be included on line 6a or
6b.

Seem clear, right?

I hate Late Fridays. My mind goes to mush.

[12AX7]

BG, I believe there was an ASAP on this matter a few years back. I read the instructions the same as you. Do you still pass error checks on Relius if you cound the D's on 6a or 6b?

[Bird]

Correct, asap 12-17 noted that the IRS had an FAQ that the instructions were to be updated; whether that happened with the 2012 form or 2013 was the first year I don't know:

FAQ 4 ‐ What are the planned changes to plan year (PY) 2012 form and instructions?
The PY 2012 form date will change to 2012. Beyond that there are no substantive changes to the form. The PY
2012 instructions will be clarified in a couple of places. Most notably, the instructions will be clarified to state that
lines 6 and 7 will only deal with Code A participants; therefore, line 7 does not have to equal the total number of
participants in Part III.

[Tom Poje]

Ft William only wants 'A' people - they changed their check for 2013.

[BG5150]

Most notably, the instructions will be clarified to state that

lines 6 and 7 will only deal with Code A participants; therefore, line 7 does not have to equal the total number of

participants in Part III.

The 2013 instructions for line 7 still say :

Line 7. The sum of lines 6a and 6b should equal the

number on line 7.

[BG5150]

We use Datair, and there doesn't seem to be ANY error check across item 6 and the number of entries in Part III.

I have 1 D and 2 A's and entered 12 on 6a. No error.

Ticket sent to Datair.

[Bird]

Most notably, the instructions will be clarified to state that

lines 6 and 7 will only deal with Code A participants; therefore, line 7 does not have to equal the total number of

participants in Part III.

The 2013 instructions for line 7 still say :

Line 7. The sum of lines 6a and 6b should equal the

number on line 7.

Yeah but that is because they have clarified what goes into 6a and 6b. Maybe I shouldn't have bolded the comment; that has been superseded.