Which Participants Do I Report on Lines 6a and 6b of Form 8955-SSA?

The instructions for the 2014 Form 8955-SSA are a little more clear on whom to report on Lines 6a and 6b, which the total of these two lines is the amount listed on line 7.

Line 6a. For a plan to which only one employer contributes, provide the total number of participants entitled to a deferred vested benefit who separated from service in the 2013 plan year and who were not previously reported. For a plan to which more than one employer contributes, provide the total number of participants entitled to a deferred vested benefit who completed the second of two consecutive one-year breaks in service in the 2014 plan year and who were not previously reported.

Line 6b. For a plan to which only one employer contributes, provide the total number of participants entitled to a deferred vested benefit who separated from service under the plan in the 2014 plan year and who are reported in Part III of this form. For a plan to which more than one employer contributes, provide the total number of participants entitled to a deferred vested benefit who separated from service under the plan in 2014 or who completed the first one-year break in service in the 2014 plan year, and who are reported in Part III of this form. See When To Report a Separated Participant.

Caution! 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.

Please click here to review the IRS Form 8955-SSA Instructions for Lines 6a and 6b.

You will receive the below edit check if you list a participant with Entry Code B, C, or D on Lines 6a or 6b:

FW-8955SSA-080:
  --> Error: Part II Line 7 - Line 7 does not equal the number of Participants who are entitled to a deferred vested benefit that have not previously been reported (Code As on Line 9).

Note: If using ftwilliam.com's fulfillment service to have us submit your forms to the IRS electronically on your behalf, or if you create a batch to generate a ZIP file to then upload your forms to the IRS FIRE site yourself, you will not be able to lock your batch if you have not resolved this edit check.

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