Delinquent Form 8955-SSA

Happy New Year everyone!  We are doing a DFVC filing for a return that requires an 8955-SSA.  We've done DFVC filings before but they've never involved an 8955.  The DFVC page of the IRS website refers to Notice 2014-35 with a link to the Notice, which states that the 8955 must be filed no later than December 1, 2014.  I haven't been able to find any evidence, on the IRS website or anywhere else, that this deadline has been extended.  I would have guessed that this would've become a permanent relief program for the 8955, much like how the pilot DFVC program for the 5500-EZ became permanent.  Can anyone verify that this deadline has been eliminated and that one can currently get penalty relief for a delinquent 8955 if a paper copy is filed after a DVFC filing is made for the accompanying 5500-SF?  If a cite can be provided, that would be great! 

I could be wrong but I never saw the 5500 and the 8955-SSA as linked (you are describing "a return that requires an 8955-SSA").

I would put the participants who weren't reported on a current 8955 and move on.  Just think about it a little bit, and if you don't get it, keep thinking.

What I don't get is the reason for your snide comment.  The form instructions for the 8955 say that it's required to be filed for a plan year that follows a plan year in which a participant with a vested benefit separated from service, which is the case here.  The deadline for that 8955 has passed which is why penalty relief is being sought.  Are you assuming I was referring to a voluntary 8955 filing for the plan year in which the participant separated?  

Notice 2014-35 links the 5500 and the 8955 for DFVC purposes, and I'm trying to find out whether the 12/1/14 date it mentions has been revised/eliminated.

What I'm saying is - you jaywalked, in the middle of the night, on a country road when nobody was around.  Now you want to report yourself to the police and pay a fine.

I will spell it out for you.  You enter the person on a 2020 8955-SSA.  Nothing bad happens.  It's not like anyone knows that the person should have been reported in 2014, 15, or whenever.  

I understand Notice 2014-35 to say that it applies to any DFVC filing submitted electronically and that the deadline for filing Form 8955-SSA required for a Form 5500 filed under DFVC prior to November 1, 2014 is December 1, 2014.  (This would mean that any DFVC filing made after December 31, 2009 when forms were first required to be filed via EFast2 and before November 1, 2014 should have filed Form 8955-SSA by December 1, 2014 to avoid IRS penalties for the late Form 5500 filing.) Otherwise, the deadline is 30 calendar days after the DFVC filing.  Thus, the Form 8955-SSA deadline for any DFVC filing made on or after November 1, 2014 for which a Form 8955-SSA is required is subject to the 30-day filing deadline.

 Notice 2014-35 refers to the “later of” and gives an example explaining the application of the December 1, 2014 deadline:

 “Any Form 8955-SSA required to be filed with the Service pursuant to this notice must be filed on paper by the later of 30 calendar days after the filer completes the DFVC filing or December 1, 2014. This requirement applies with respect to any DFVC filing submitted through EFAST2 (generally, all DFVC filings after December 31, 2009), regardless of whether the filing was submitted before the issuance of this notice. For example, if a DFVC filing for a delinquent 2008 Form 5500 was submitted in 2012 and information required to be filed under § 6057 was never filed for 2008, a paper Form 8955-SSA must be filed with the Service for the 2008 plan year by no later than December 1, 2014 to qualify for the relief provided under this notice.”

I'm always reminded to check the box on Line C, Part I (Special extension) on Form 8955-SSA, and enter "DFVC" in the space provided on Line C.  The IRS will then determine whether you have also filed the late Form 5500 under DFVCP. 

Gotcha, Bird - an auditor would have to go deep to figure that out, and be in a bad mood to make an issue of it, especially if the trustee has followed the doc terms regarding the applicable distribution timing and missing payee provisions.  

Dak, I was guessing that that was probably the IRS' intent and just an oversight that they didn't formally revise the notice.