Form 5558 Form 5558 Application for Extension of Time to File Certain Employ

Form 5558 Application for Extension of Time To File Certain Employee Plan
Returns (Rev. January 2010)
Purpose: This is the first circulated draft of the Form 5558 (Rev. January 2010) for
your review and comments. See below for a discussion of major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The Form 5558 (Rev. January 2008) is available at:
http://www.irs.gov/pub/irs-pdf/f5558.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/draft_products.html.
Comments: Please email, fax, call, or mail any comments by September 7, 2009 to
the Tax Law Specialist shown below. All comments should also be addressed to the
reviewer, Tuawana Pinkston at [email protected].

Major Changes
Page 1
We deleted the boxes under Section B, and added see instructions because the ssn
is no longer needed for the 5500 series of forms.
Under Part II, Extension of Time to File covers new Forms 5500-SF and 8955-SSA.
We deleted the bold sentence under Line 1, because IRS no longer wants the Form
5558 attached to the 5500 series of forms.
We have replaced the words Forms 5500 or 5500-EZ with the series of forms that
the Extension form will now cover - Form 5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA.
Page 2
We have replaced the words Forms 5500 or 5500-EZ with the series of forms that
the Extension form will now cover - Form 5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA.
We added a statement to Social Security Number (SSN) because the IRS no longer
needs the SSN for the 5500 series of forms, at the request of TEGE/EP.

We deleted the statement under Exception, requesting a photocopy of Form 5558 be
attached to 5500 series of forms at the request of TEGE/EP. This information is no
longer needed.
Page 3
We have replaced the words Forms 5500 or 5500-EZ with the series of forms that
the Extension form will now cover - Form 5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA.
Trene' D. Cheek
Tax Law Specialist
Tax Forms and Publications
SE:W:CAR:MP:T:T:B:P
Email: [email protected]
Phone: 202-283-2225
Fax: 202-283-4437

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Date

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

Department of the Treasury
Internal Revenue Service

©

Identification

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0212

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File With IRS Only

For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 3.

B

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

A

Date

Application for Extension of Time
To File Certain Employee Plan Returns

5558

Form
(Rev. January 2010)

Part I

Action

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

Plan name

C

1
2
3

Part II

1

Social security number (SSN) (see instructions)

Plan
number

MM

Plan year ending—
DD
YYYY

Extension of Time To File Form 5500, Form 5500-SF, Form 5500-EZ, and/or Form 8955-SSA
(see instructions)

I request an extension of time until
Form 8955-SSA.

/

/

to file Form 5500, Form 5500-SF, Form 5500-EZ, and/or

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, Form 5500-SF, Form 5500-EZ, and/or Form 8955-SSA 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.
Note. A signature is not required if you are requesting an extension to file Form 5500, Form 5500-SF, Form 5500-EZ, and/or Form 8955-SSA.

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 6 month extension to file Form 5330, after the normal due date of Form 5330.
©

a Enter the Code section(s) imposing the tax

a

b Enter the payment amount attached
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

©

b

©

c

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

©

Date
Cat. No. 12005T

©

Form

5558

(Rev. 1-2010)

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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. 1-2010)

General Instructions
Purpose of Form
Use Form 5558 to apply for a one-time
extension of time to file Form 5500,
Annual Return/Report of Employee
Benefit Plan; Form 5500-SF, Short Form
Annual Return/Report of Small Employee
Benefit Plan; Form 5500-EZ, Annual
Return of One-Participant (Owners and
Their Spouses) Retirement Plan; Form
8955-SSA, Annual Registration
Statement Identifying Separated
Participants With Deferred Vested
Benefits; or Form 5330, Return of Excise
Taxes Related to Employee Benefit
Plans.
An extension of time to file
does not extend the time to
pay the tax due. Any tax due
must be paid with this
CAUTION
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 2 Day, 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.

Page

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Specific Instructions
Part I. Identification
A. Name and Address

Enter your name and address in the
heading if you are a single employer
requesting an extension of time to file
the Form 5500, Form 5500-SF, Form
5500-EZ, and/or Form 8955-SSA, or
Form 5330. 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 the entity’s address is outside the
United States or its possessions, or
territories, enter in the space for city or
town, state, and ZIP code, the
information in the following order: city,
province or state, and country. Follow
the country’s practice for entering the
postal code. Do not abbreviate the
country name.
If your mailing address has changed
since you filed your last return, use Form
8822, Change of Address, to notify the
IRS of the change. A new address
shown on Form 5558 will not update
your record.

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, Form 5500-SF, Form
5500-EZ, and/or Form 8955-SSA. 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,
the employer must apply for one. An EIN
can be applied for:
● Online by clicking the Online EIN
Application link at www.irs.gov. The EIN
is issued immediately once the
application information is validated.
● By telephone at 1-800-829-4933.
● By fax using the FAX-TIN numbers for
your state listed on page 2 of the
Instructions for Form SS-4.
● Employers who do not have an EIN
may apply for one by attaching a
completed Form SS-4, Application for
Employer Identification Number, to this
form.

2

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, and you are applying for
an extension of time to file Form 5330,
enter your SSN. Do not enter your SSN
for Form 5500, Form 5500-SF, Form
5500-EZ, or Form 8955-SSA.

C. Plan Information

Complete the entire table (plan name,
plan number, and plan year ending) for
all plans included on this Form 5558.

Part II. Extension of Time To
File Form 5500, Form
5500-SF, Form 5500-EZ,
and/or Form 8955-SSA

Use Form 5558 to apply for a
one-time extension of time to file Form
5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA.
Exception: Form 5500, Form
5500-SF, Form 5500-EZ, and Form
8955-SSA 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
both of the following conditions are met:
(1) the plan year and the employer’s tax
year are the same; and (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, Form 5500-SF,
Form 5500-EZ, or Form 8955-SSA. An
extension granted under this exception
cannot be extended further by filing a
Form 5558 after the normal due date of
the Form 5500, Form 5500-SF, Form
5500-EZ, or Form 8955-SSA.
An extension of time to file a Form
5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA 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 up to three
Form 5500, Form 5500-SF, Form
5500-EZ, and/or Form 8955-SSA.

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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. 1-2010)

When to file. To request an extension of
time to file Form 5500, Form 5500-SF,
Form 5500-EZ, and/or Form 8955-SSA,
file Form 5558 on or before the return’s
normal due date. The normal due date is
the date the Form 5500, Form 5500-SF,
Form 5500-EZ, and/or Form 8955-SSA
would otherwise be due, without
extension.
Applications for extension of time to
file Form 5500, Form 5500-SF, Form
5500-EZ, and/or Form 8955-SSA that
are filed on or before the return/report’s
normal due date on a properly
completed Form 5558 will be
automatically approved to the date that
is not more than 21⁄ 2 months after the
return/report’s normal due date.
Approved copies of Form 5558,
requesting an extension to file Form
5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA, will not be
returned to the filer from the IRS.
Line 1. Enter on line 1 the due date for
which you are requesting to file Form
5500, Form 5500-SF, Form 5500-EZ,
and/or Form 8955-SSA. This date should
not be more than 21⁄ 2 months after the
normal due date of the return.
When using Form 5558 to request an
extension of time to file Form 5500,
Form 5500-SF, Form 5500-EZ, and/or
Form 8955-SSA, plan sponsors or plan
administrators are not required to sign
the form. If Form 5558 is timely filed and
complete, you will be granted an
additional 21⁄ 2 months to file Form 5500,
Form 5500-SF, Form 5500-EZ, and/or
Form 8955-SSA.

Part III. Extension of Time To
File Form 5330
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.
Note. The IRS will no longer return
stamped copies of the Form 5558 to
filers who request an extension of time
to file a Form 5330. Instead you will
receive a computer generated notice to
inform you if your extension is approved
or denied. Because of this change, we
ask you to attach a photocopy of this
notice to your 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.

Page

The normal due date is the date the
Form 5330 would otherwise be due,
without extension.

3

accountant qualified to practice before
the IRS, a person enrolled to practice
before the IRS, or a person holding a
power of attorney.

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Line 2. On line 2, enter the requested
due date. 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 for which 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 your check or money order
payable to the “United States Treasury.”
Do not send cash. On all checks or
money orders, write your name, Filer’s
identifying number (EIN or SSN), Plan
number, Form 5330 Section number,
and the tax year to which the payment
applies.
If you changed your mailing address
after you filed your last return, use Form
8822, Change of Address, to notify the
IRS of the change. You can get Form
8822 by calling 1-800-829-3676 or you
can access the IRS website at
www.irs.gov 24 hours a day, 7 days a
week.
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 that the
statements made on this
CAUTION
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

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,
Form 5500-SF, Form 5500-EZ, and/or
Form 8955-SSA, or Form 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: 24 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-6526, Washington, DC
20224. Do not send the tax form to this
address. Instead, see Where To File on
page 2.