CP 283-C penalty notices mistakenly sent out on timely filed Forms 8955-SSA

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Employee Plans News September 1, 2023

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Plan sponsors that filed timely and complete Forms
8955-SSA do not need to respond to penalty notices dated before September 1, 2023
 

As a result of a programming issue in the IRS system that receives Forms 8955-SSA, the IRS sent out CP 283-C penalty notices to plan sponsors who timely filed complete 2022 Forms 8955-SSA. The notices indicate a late or incomplete filing of Form 8955-SSA.

Plan sponsors that timely filed a complete return do not need to respond to penalty notices dated prior to September 1, 2023. The IRS has resolved the programming issue and is updating its records to reflect the timely and complete filings. If you have any questions, contact the IRS at 877-829-5500.

The IRS also reminds plan sponsors that Form 8955-SSA must be filed with the IRS, not with DOL through the EFAST2 System. If a Form 8955-SSA is filed in EFAST2, it will not be treated as timely filed by the IRS. Go to IRS.gov/5500corner for more information on filing Form 5500 series returns and Form 8955-SSA.  


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