Form 5558 Application for Extension of Time to File Certain Employ

Version C
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Department of the Treasury
Internal Revenue Service

©

Date

Identification

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0212

f
o
s
a
6
t
0
f
0
a
2
r
/
D /30
8
0

File With IRS Only

For Paperwork Reduction Act Notice, see instructions on back.

Name of filer, plan administrator, or plan sponsor (see instructions)

A

Action

Application for Extension of Time
To File Certain Employee Plan Returns

5558

Form
(Rev. September 2006)

Part I

2

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 5558, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 ”), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8”) x 279mm (11”)
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

B

Filer’s identifying number (see instructions).
Employer identification number (EIN).

Number, street, and room or suite no. (If a P.O. box, see instructions)

City or town, state, and ZIP code

©

Social security number (see Specific Instructions)
©

Plan name

C
1
2
3

Part II

Plan
number

MM

Plan year ending—
DD
YYYY

Extension of Time to File Form 5500 or Form 5500-EZ (see instructions)

1

I request an extension of time until
/
/
to file Form 5500 or Form 5500-EZ.
The application is automatically approved to the date shown on line 1 (above) if: (a) the Form 5558 is filed on or before the
normal due date of Form 5500 or 5500-EZ for which this extension is requested, and (b) the date on line 1 is no more than 21⁄ 2
months after the normal due date.
You must attach a copy of this Form 5558 to each Form 5500 and 5500-EZ filed after the due date for the plans listed in C above.
Note. A signature is not required if you are requesting an extension to file Form 5500 or Form 5500-EZ.

Part III Extension of Time to File Form 5330 (see instructions)
2

I request an extension of time until
/
/
to file Form 5330.
You may be approved for up to a six (6) month extension to file Form 5330, after the normal due date of Form 5330.
©
a
a Enter the Code section(s) imposing the tax
©
b
b Enter the payment amount attached
©
c
c For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date
3 State in detail why you need the extension

Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made on this form are true, correct, and complete, and that I am
authorized to prepare this application.

Signature

©

Notice to
Applicant

To Be
Completed
by the IRS
if Part III
is
Completed

Date
To Be Completed by the IRS if Part III is completed

©

Ä

This application for extension to file Form 5330 IS approved to the date shown on line 2.
(You must attach an approved copy of this form to each Form 5330 that was granted an extension.)
The date entered on line 2 is more than the 6-month maximum time allowed for Form 5330. This application is approved
to
(You must attach an approved copy
of this form to each Form 5330 that was granted an extension.)
The application for an extension for Form 5330 is not approved, because it was filed after the normal due date of the
return. (A 10-day grace period is not granted.)
This application for an extension for Form 5330 is not approved, because:
The application was not signed.
No reason was given on this application or the reason was not acceptable.
No payment was attached for the tax due on Form 5330.
Other ©
A 10-day grace period is granted from the date shown below or the due date of the return, whichever is later.
(You must attach a copy of this form to each return you file that is granted a grace period.)
By:
(Date)

(Director)

Applicants for extension of Form 5330: Complete if you want this Form 5558 returned to an address other than the address shown above.
Name
Print
or
Type

Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code
Cat. No. 12005T

Form

5558

(Rev. 9-2006)

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5558, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄ 2 ”), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8”) x 279mm (11”)
PERFORATE: (NONE)

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5558 (Rev. 9-2006)

Page

f
o
s
a
6
t
0
f
0
a
2
r
/
D /30
8
0

General Instructions

Specific Instructions

Purpose of Form

Part I. Identification

Use Form 5558 to apply for a
one-time extension of time to file
Form 5500, Form 5500-EZ, or Form
5330.

A. Name and Address

An extension of time to
file does not extend the
time to pay the tax due.
CAUTION
Any tax due must be paid
with this application. Additionally,
interest is charged on taxes not paid
by the due date even if an extension
of time to file is granted.

Where To File
File Form 5558 with the Internal
Revenue Service Center, Ogden, UT
84201-0027.
Private Delivery Services. You can
use certain private delivery services
designated by the IRS to meet the
“timely mailing treated as timely
filing/paying” rule for tax returns and
payments. If you use a private
delivery service designated by the
IRS (rather than the U.S. Postal
Service) to send your return, the
postmark date generally is the date
the private delivery service records
in its database or marks on the
mailing label. The private delivery
service can tell you how to get
written proof of this date.
The following are designated
private delivery services:
● DHL Express (DHL): DHL Same
Day Service; DHL Next Day 10:30
am; DHL Next Day 12:00 pm; DHL
Next Day 3:00 pm; and DHL 2nd
Day Service.
● Federal Express (FedEx): FedEx
Priority Overnight, FedEx Standard
Overnight, FedEx 2Day, FedEx
International Priority, and FedEx
International First.
● United Parcel Service (UPS): UPS
Next Day Air, UPS Next Day Air
Saver, UPS 2nd Day Air, UPS 2nd
Day Air A.M., UPS Worldwide
Express Plus, and UPS Worldwide
Express.

2

Enter your name and address in the
heading if you are a single employer
requesting an extension of time to
file the Form 5500 or Form 5500-EZ.
If you are filing for other than a
single employer, enter the plan
administrator’s or plan sponsor’s
name and address on the
application. The plan sponsor listed
on this application should be the
same as the plan sponsor listed on
the annual return/report filed for the
plan.
Include the suite, room, or other
unit number after the street address.
If the Post Office does not deliver
mail to the street address and you
have a P.O. box, show the box
number instead of the street
address. If you want this form
returned to a different name and/or
address, also complete the
name/address section at the bottom
of the form.
B. Filer’s Identifying Number

Employer Identification Number
(EIN). Enter the nine-digit EIN
assigned to the employer for all
applications filed for Form 5500 or
Form 5500-EZ. Also enter the EIN
for applications filed for Form 5330
(see Social Security Number (SSN)
below for exceptions).
If the employer does not have an
EIN, it must apply for one. An EIN
can be applied for:
● Online by clicking the Employer ID
Numbers (EINs) link at
www.irs.gov/business/small. The EIN
is issued immediately once the
application information is validated.
● By telephone at 1-800-829-4933
from 7:00 a.m. to 10:00 p.m. in the
employer’s local time zone.
● Employers who do not have an
EIN may apply for one by attaching
a completed Form SS-4 to this form.
The online application process is
not yet available for corporations
with addresses in foreign countries
or Puerto Rico.
Social Security Number (SSN). If
you made excess contributions to a
Code section 403(b)(7)(A) custodial
account or you are a disqualified

person other than an employer,
enter your SSN.
C. Plan Information
Complete the table for all plans
included on this Form 5558.

Part II. Extension of Time to
File Form 5500 or Form
5500-EZ
Use Form 5558 to apply for a
one-time extension of time to file
Form 5500 or Form 5500-EZ.
Exception: Form 5500 and Form
5500-EZ filers are automatically
granted extensions of time to file
until the extended due date of the
Federal income tax return of the
employer (and are not required to
file Form 5558) if all the following
conditions are met: (1) the plan year
and the employer’s tax year are the
same; (2) the employer has been
granted an extension of time to file
its Federal income tax return to a
date later than the normal due date
for filing the Form 5500 or Form
5500-EZ; and (3) a photocopy of the
IRS extension of time to file the
Federal income tax return is
attached to the Form 5500 or Form
5500-EZ. An extension granted
under this exception cannot be
extended further by filing a Form
5558 after the normal due date of
the Form 5500 or Form 5500-EZ.
An extension of time to file a Form
5500 or Form 5500-EZ does not
operate as an extension of time to
file the PBGC Form 1.
How to file. In general, a separate
Form 5558 is used for each return
for which you are requesting an
extension. However, if you are a
single employer and all your plan
years end on the same date, file
only one Form 5558 to request an
extension of time to file more than
one Form 5500 or Form 5500-EZ.
When to file. To request an
extension of time to file Form 5500
or Form 5500-EZ, file Form 5558
before the return’s normal due date.
The normal due date is the date the
Form 5500 or Form 5500-EZ would
otherwise be due, without extension.
Applications for extension of time
to file Form 5500 and Form 5500-EZ
that are filed on or before the
return/report’s normal due date on a
properly completed Form 5558 will

Attach a photocopy of the completed extension request to your Form
5500 or Form 5500-EZ.

2
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5558, PAGE 3 of 4 (page 4 is blank)
MARGINS: TOP 13mm (1⁄ 2 ”), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8”) x 279mm (11”)
PERFORATE: (NONE)

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5558 (Rev. 9-2006)

be automatically approved to the
date that is not more than 21⁄ 2
months after the return/report’s
normal due date.

Text was
moved to
bottom of
page 2.

Approved copies of Form 5558,
requesting an extension to file Form
5500 or Form 5500-EZ, will not be
returned to the filer from the IRS.
Attach a photocopy of the
completed extension request to your
Form 5500 or Form 5500-EZ.
Line 1. Enter on line 1 the due date
for which you are requesting to file
Form 5500 or Form 5500-EZ. This
date should not be more than 21⁄ 2
months after the normal due date of
the return.

Part III. Extension of Time to
File Form 5330

Text is
currently
in Line 2
below.

File one Form 5558 to request an
extension of time to file Form 5330
for excise taxes with the same filing
due date. For specific information on
excise tax due dates, see the
Instructions for Form 5330.
Applications for extension of time
to file Form 5330 will be returned to
you as approved or not approved.
If your application for extension of
time to file Form 5330 is approved,
you may be granted an extension of
up to 6 months after the normal due
date of Form 5330.
When to file. To request an
extension of time to file Form 5330,
file Form 5558 in sufficient time for
the Internal Revenue Service to
consider and act on it before the
return’s normal due date.
The normal due date is the date
the Form 5330 would otherwise be
due, without extension.
Line 2. On line 2, enter the due date
for which the extension is being
requested. If your application for
extension of time to file Form 5330
is approved, you may be granted an
extension of up to 6 months after
the normal due date of Form 5330.
Line 2a. Indicate the Code section(s)
for the excise tax you are requesting
an extension.
Line 2b. Enter the amount of tax
estimated to be due with Form 5330
and attach your payment to this
form. Make the check payable to the
United States Treasury.

Page

3

f
o
s
a
6
t
0
f
0
a
2
r
/
D /30
8
0
An extension of time to file does
not extend the time to pay the tax
due. Any tax due must be paid with
this application.
Interest is charged on taxes not
paid by the due date even if an
extension of time to file is granted.

Line 3. The IRS will grant a
reasonable extension of time (not to
exceed 6 months) for filing Form
5330 if you file a timely application
showing that you are unable to file
Form 5330 because of
circumstances beyond your control.
Clearly describe these
circumstances. Generally, an
application will be considered on the
basis of your own efforts to fulfill
this filing responsibility, rather than
the convenience of anyone providing
help in preparing the return.
However, consideration will be given
to any circumstances that prevent
your practitioner, for reasons beyond
his or her control, from filing the
return by the normal due date, and
to circumstances in which you are
unable to get needed professional
help in spite of timely efforts to do
so.
If we grant you an
extension of time to file
Form 5330 and later find
CAUTION
that the statements made
on this form are false or misleading,
the extension will be null and void. A
late filing penalty associated with the
form for which you filed this
extension will be charged.
Signature. If you are filing Form
5558 for an extension to file Form
5330, the form must be signed. The
person who signs this form may be
an employer, plan sponsor, plan
administrator, a disqualified person
required to file Form 5330, an
attorney or certified public
accountant qualified to practice
before the IRS, a person enrolled to
practice before the IRS, or a person
holding a power of attorney.

Privacy Act and Paperwork
Reduction Act Notice
We ask for the information on this
form to carry out the Internal
Revenue laws of the United States.
We need it to determine if you are
entitled to an extension of time to

file Form 5500, 5500-EZ, or 5330. If
you want an extension, you are
required to give us the information.
Section 6109 requires you to provide
your taxpayer identification number
(SSN or EIN). If you fail to provide
this information in a timely manner,
you may be liable for penalties and
interest.
You are not required to provide
the information requested on a form
that is subject to the Paperwork
Reduction Act unless the form
displays a valid OMB control
number. Books or records relating to
a form or its instructions must be
retained as long as their contents
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential as required by Code
section 6103.
However, section 6103 allows or
requires the Internal Revenue
Service to disclose or give the
information shown on your tax return
to others as described in the Code.
For example, we may disclose your
tax information to the Department of
Justice to enforce the tax laws, both
civil and criminal, and to cities,
states, the District of Columbia, U.S.
commonwealths or possessions,
and certain foreign governments to
carry out their tax laws. We may
also disclose this information to
other countries under a tax treaty, to
federal and state agencies to
enforce federal nontax criminal law,
or to federal law enforcement and
intelligence agencies to combat
terrorism.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time: 33 minutes.
If you have comments concerning
the accuracy of this time estimate or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the
Internal Revenue Service,
Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP,
1111 Constitution Ave., NW,
IR-6406, Washington, DC 20224. Do
not send the tax form to this
address. Instead, see Where To File
above.
on page 2