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Treas. Reg. § 301.6057-3

Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
eCFR editorial change effective 2023-02-23 · current · last amended by T.D. 9972, 88 FR 11775, Feb. 23, 2023
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Amended effective Feb 23, 2023 by T.D. 9972, 88 FR 11775, Feb. 23, 2023. See what changed
(a) Electronic-filing requirements under section 6057. A registration statement required under section 6057(a) or a notification required under section 6057(b) with respect to an employee benefit plan must be filed electronically if the filer is required by the Internal Revenue Code or regulations to file at least 10 returns during the calendar year that includes the first day of the plan year. The Commissioner may direct the type of electronic filing and may also exempt certain returns from the electronic requirements of this section through revenue procedures, publications, forms, instructions, or other guidance, including postings on the IRS.gov website. Returns filed electronically must be made in accordance with applicable revenue procedures, publications, forms, instructions, or other guidance.
(b) Exclusions from electronic-filing requirements
(1) Waivers. The Commissioner may grant waivers of the requirements of this section in cases of undue hardship. One principal factor in determining hardship will be the amount, if any, by which the cost of filing the return electronically in accordance with this section exceeds the cost of filing the return on paper. A request for a waiver must be made in accordance with applicable IRS revenue procedures, publications, forms, instructions, or other guidance, including postings to the IRS.gov website. The waiver request will specify the type of filing (that is, a registration statement or notification under section 6057) and the period to which it applies.
(2) Exemptions. The Commissioner may provide exemptions from the requirements of this section to promote effective and efficient tax administration. A submission claiming an exemption must be made in accordance with applicable IRS revenue procedures, publications, forms, instructions, or other guidance, including postings to the IRS.gov website.
(3) Additional Exclusion. If the IRS's systems do not support electronic filing, taxpayers will not be required to file electronically.
(c) Failure to file. If a filer required to file a registration statement or other notification under section 6057 fails to file the statement or other notification on magnetic media when required to do so by this section, the filer is deemed to have failed to file the statement or other notification. See section 6652(d) for the amount imposed for the failure to file a registration statement or other notification required under section 6057. In determining whether there is reasonable cause for the failure to file the registration statement or notification under section 6057, § 301.6652-3(b) and rules similar to the rules in § 301.6724-1(c)(3)(ii) (regarding undue economic hardship related to filing information returns on magnetic media) will apply.
(d) Meaning of terms. The following definitions apply for purposes of this section.
(1) Magnetic media or electronic form. The terms magnetic media or electronic form mean any media or form permitted under applicable regulations, revenue procedures, or publications. These generally include electronic filing, as well as magnetic tape, tape cartridge, diskette, and other media specifically permitted under the applicable regulations, procedures, publications, forms, instructions, or other guidance.
(2) Registration statement required under section 6057(a). The term registration statement required under section 6057(a) means a Form 8955-SSA (or its successor).
(3) Notification required under section 6057(b). The term notification required under section 6057(b) means either a Form 8955-SSA (or its successor) or a return in the Form 5500 series (or its successor).
(4) Calculating the number of returns
(i) In general. For purposes of this section, a filer is required to file at least 10 returns if, during the calendar year that includes the first day of the plan year, the filer is required to file at least 10 returns of any type, including information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns, and excise tax returns.
(ii) Definition of filer. For purposes of this section, the term filer means the plan administrator within the meaning of section 414(g). If the plan administrator within the meaning of section 414(g) is the employer, the special rules in § 1.6058-2(d)(3)(iii) will apply.
(e) Example. The following example illustrates the provisions of paragraph (d)(4) of this section:
(1) Example. In 2024, P, the plan administrator of Plan B, is required to file 12 returns (including Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; Form 8955-SSA; Form 5500, Annual Return/Report of Employee Benefit Plan; and Form 945, Annual Return of Withheld Federal Income Tax). Plan B's plan year is the calendar year. Because P is required to file at least 10 returns during the 2024 calendar year, P must file the 2024 Form 8955-SSA for Plan B electronically.
(2) [Reserved]
(f) Applicability date. The rules of this section apply to registration statements and other notifications required to be filed under section 6057 for plan years that begin on or after January 1, 2024.
Source credit, amendments & notes

[T.D. 9695, 79 FR 58258, Sept. 29, 2014, as amended by T.D. 9972, 88 FR 11775, Feb. 23, 2023]

Treas. Reg. § 301.6057-3 — Required use of electronic form for filing requirements relating to deferred vested retirement benefit. · eCFR editorial change effective 2023-02-23 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-301.6057-3 · printed Oct 16, 2026
On this page
  • (a) Electronic-filing requirements under section 6057.
  • (b) Exclusions from electronic-filing requirements
  • (c) Failure to file.
  • (d) Meaning of terms.
  • (e) Example.
  • (f) Applicability date.
Implements
I.R.C. § 6057 Annual registration, etc.
Guidance addressing this section
IRS / Treasury
Final Rules
  • 79 FR 58256 Sep 29, 2014 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (f)
Also cited in 4 other documents
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2023-31 Oct 2, 2023 — This revenue procedure supersedes Rev. Proc. 2015-47, 2015-39 IRB 419 (which sets forth procedures for filers of Forms 8955-SSA and 5500-EZ to request a hardsh… (b)(2)(b)(3)
Final Rules
  • 88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents (f)
Proposed Rules
  • 86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021
  • 78 FR 53704Proposed Aug 30, 2013 — Employee Retirement Benefit Plan Returns Required on Magnetic Media

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2015Dec 18, 2016CFR 2016 annual edition (revised as of 2016-04-01) run 127T.D. 9695, 79 FR 58258, Sept. 29, 2014View
Dec 19, 2016Feb 22, 2023eCFR amendment effective 2016-12-19 run 26T.D. 9695, 79 FR 58258, Sept. 29, 2014View · Redline (sign in)
Feb 23, 2023currenteCFR editorial change effective 2023-02-23 run 2T.D. 9972, 88 FR 11775, Feb. 23, 2023View · Redline (sign in)
Provision-level history (blame)