Revenue Procedure 2023-31 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 hardship waiver of the requirement to file those forms electronically. Rev. Proc. 2015-47 is being superseded because of recently issued Treasury regulations which (among other things): (1) implement a lowered threshold for mandatory electronic filing of Forms 8955-SSA and 5500-EZ (as authorized by the Taxpayer First Act of 2019), and (2) provide a new administrative exemption with respect to electronic filing of Form 8955-SSA.  Rather than set forth specific procedures, this revenue procedure refers filers to applicable publications, forms, instructions, or other guidance, including postings on the IRS.gov website, for the procedures for seeking a hardship waiver or administrative exemption from the requirements to file Forms 8955-SSA and 5500-EZ electronically. This revenue procedure is effective with respect to Forms 8955-SSA and 5500-EZ required to be filed for plan years beginning on or after January 1, 2024.