Hi, I'm Ann Junkins. I'd like to share some tips for filing your Form 8955-SSA.

8955-SSA is a new form that replaces Schedule SSA of the Form 5500.

Like the Schedule SSA, it's used to report separated employees with deferred vested benefits in the plan.

The 8955-SSA should be used for all plan years beginning on or after January 1, 2009.

The due date for Form 8955-SSA for both 2009 and 2010 plan years is the later of January 17, 2012 or the due date that generally applies for filing the 8955-SSA for the 2010 plan year.

Both the 2009 and 2010 versions of the form are now available.

Even though the 2010 version is available, you can still combine plan year 2009 and 2010 data on a single 2009 form.

You can also report 2010 data separately on the 2009 plan year form.

This rule is stated in the 2009 Instructions to Form 8955-SSA. The release of the 2010 form does not affect this rule.

In summary, you can use the 2009 form for these purposes: to report 2009 data by itself, to report 2010 data by itself, or to report combined 2009 and 2010 data.

If you do choose to submit your 2010 data on a 2009 form and later determine that additional 2010 data should be reported, we prefer that you report the additional data using a 2010 form.

However, you will not be penalized for using a 2009 form to report the additional data.

If you have any questions about Form 8955-SSA, please visit the 8955-SSA Resources Web page on the 5500 Corner at www.irs.gov/retirement.