These are errors and rejects every filer can get when sending information returns to IRIS, whether through the free IRIS Taxpayer Portal or through filing software. IRIS reports each one on the acknowledgment by rule number.
Form 8955-SSA business rules
Besides the rules on this page, IRIS checks the issuer and contact rules for its submission; those are on the cross-form error code pages.
In the tax year 2026 rule set: 10 reject, 2 report error and reject over the threshold. A reject stops the submission; a report error is accepted with errors and counts as filed; past an unpublished threshold, report errors reject the submission. The descriptions are our own summaries; your acknowledgment gives the rule number.
| Rule | Severity | What it checks |
|---|---|---|
| F8955SSA001 | Reject | The amended and automatic extension boxes cannot both be checked. |
| F8955SSA002 | Reject | If a special extension is checked, its description is required. |
| F8955SSA003 | Reject | If the last-reported sponsor EIN is given, the last-reported plan number is required. |
| F8955SSA004 | Reject | Participants with required entries plus voluntary entries must equal the total number of participants. |
| F8955SSA005 | Reject | If the plan administrator is not the same as the sponsor, the plan sponsor's signature section is required. |
| F8955SSA006 | Reject | If the participant is not foreign, an SSN is required. |
| F8955SSA007 | Report error, reject over threshold | Entry code A or B requires the matching participant details. |
| F8955SSA008 | Report error, reject over threshold | Entry code C requires the matching participant details. |
| F8955SSA010_001 | Reject | The plan sponsor's business name and EIN must match IRS records. |
| F8955SSA015 | Reject | If the continuation box is checked, a continuation sequence number is required. |
| F8955SSA016 | Reject | The return appears to be a duplicate of one already filed. |
| F8955SSA017 | Reject | The number of entries with code A must match the count of participants with required entries. |
Elements of Form8955SSADetail
Each Form 8955-SSA return is one Form8955SSADetail record in a submission of group 5. The table lists its 28 elements in schema order for tax year 2026: whether each is required, and the format IRIS accepts. Element names are the ones the IRS uses in its IRIS ATS examples and Publication 5718; the IRS revises the schema each year.
| Element | Required | Format |
|---|---|---|
RecordId | Required | Whole number, up to 8 digits |
ContinuationInd | Required | 1 (yes) or 0 (no) |
ContinuationSeqNum | Optional | Whole number |
PrevSubmittedInfoGrp | Optional | Group of elements |
PlanYearBeginDt | Required | Date, YYYY-MM-DD |
PlanYearEndDt | Required | Date, YYYY-MM-DD |
VoluntaryFilerInd | Required | 1 (yes) or 0 (no) |
AmendedInd | Required | 1 (yes) or 0 (no) |
Form5558Ind | Required | 1 (yes) or 0 (no) |
AutomaticExtensionInd | Required | 1 (yes) or 0 (no) |
SpecialExtensionInd | Required | 1 (yes) or 0 (no) |
SpecialExtensionDesc | Optional | |
PlanNameTxt | Required | |
PlanNumTxt | Required | Text, up to 3 characters |
AdministratorSameAsSponsorInd | Required | 1 (yes) or 0 (no) |
PlanSponsorInfoGrp | Required | Group of elements |
LastReportedPlanAdminName | Optional | Group of elements |
LastReportedPlanAdminEIN | Optional | 9 digits, no dashes |
LastReportedSponsorName | Optional | Group of elements |
LastReportedSponsorEIN | Optional | 9 digits, no dashes |
LastReportedPlanNumTxt | Optional | Text, up to 3 characters |
PartcpDefrdVstdBnftRqrCnt | Optional | Whole number, zero or more |
PartcpDefrdVstdBnftVlntryCnt | Optional | Whole number, zero or more |
TotalParticipantCnt | Required | Whole number, zero or more |
ProvidedRqrStatementYesInd | Required | 1 (yes) or 0 (no) |
ProvidedRqrStatementNoInd | Required | 1 (yes) or 0 (no) |
PlanSponsorJuratSignatureGrp | Optional | Group of elements |
DefrdVstdBnftPartcpInfoGrp | Required, repeats | Group of elements |