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

Print Form

Form

5558

Application for Extension of Time
To File Certain Employee Plan Returns

(Rev. August 2012)

Department of the Treasury
Internal Revenue Service

Part I
A

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OMB No. 1545-0212

▶ For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Information about Form 5558 and its instructions is at www.irs.gov/form5558

File With IRS Only

Identification
B

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

Filer’s identifying number (see instructions)
Employer identification number (EIN) (9 digits XX-XXXXXXX)

Number, street, and room or suite no. (If a P.O. box, see instructions)
Social security number (SSN) (9 digits XXX-XX-XXXX)
City or town, state, and ZIP code

C

Plan
number

Plan name

MM

Plan year ending—
DD
YYYY

Extension of Time To File Form 5500 Series, and/or Form 8955-SSA

Part II

Check this box if you are requesting an extension of time on line 2 to file the first Form 5500 series return/report for the plan listed
in Part 1, C above.

1
2

I request an extension of time until
/
/
to file Form 5500 series (see instructions).
Note. A signature IS NOT required if you are requesting an extension to file Form 5500 series.

3

to file Form 8955-SSA (see instructions).
I request an extension of time until
/
/
Note. A signature IS NOT required if you are requesting an extension to file Form 8955-SSA.
The application is automatically approved to the date shown on line 2 and/or line 3 (above) if: (a) the Form 5558 is filed on or before
the normal due date of Form 5500 series, and/or Form 8955-SSA for which this extension is requested, and (b) the date on line 2
and/or line 3 (above) is not later than the 15th day of the third month after the normal due date.

Part III
4

Extension of Time To File Form 5330 (see instructions)

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

b

Enter the payment amount attached .

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b

c

For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date .
State in detail why you need the extension:

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c

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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. 8-2012)

Print Form
Page 2

Form 5558 (Rev. 8-2012)

General Instructions
Section references are to the Internal Revenue
Code unless otherwise noted.

What's New
The June 2011 version of Form 5558 required
a signature for extensions of time to file Form
8955-SSA. A signature is no longer required
for an extension to file Form 8955-SSA. As
under the June 2011 version of Form 5558, a
signature is also not required to extend the
time to file Form 5500 series; however, a
signature is still required to extend the time to
file Form 5330.
The June 2011 version of the Form 5558
provided space for the names of three plans;
as a result a single Form 5558 could be used
to extend the time to file returns for three
plans. The Form 5558 now limits the
extension to a single plan. Applications for
extensions of other plans must be submitted
on additional Forms 5558. As under current
rules, lists of other plans should not be
attached to a Form 5558. Lists attached to
Form 5558 will not be processed. Only the
plan listed on Form 5558 will be processed.
A new checkbox has been added for
recently adopted plans that are requesting an
extension of time to file a Form 5500 series
return/report where a Form 5500 series
return/report is being filed for that plan for the
first time.

Future Developments
For the latest information about developments
related to Form 5558 and its instructions,
such as legislation enacted after they were
published, go to www.irs.gov/form5558.

Purpose of Form
Use Form 5558 to apply for a one-time
extension of time to file the Form 5500 series
(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.
To avoid processing delays, the
most recent version of this Form
5558 should always be used. For
CAUTION example, this Form 5558 (Rev.
August 2012) should be used instead of the
June 2011 version or any other prior version.
To determine the most recent version of this
Form, go to IRS.gov/retirement.

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!

Where To File
File Form 5558 with the Department of the
Treasury, Internal Revenue Service Center,
Ogden, UT 84201-0045.
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.
• 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.

Specific Instructions
Part I. Identification
A. Name and Address
Enter your name and address in the heading if
you are requesting an extension of time to file
the Form 5500, Form 5500-SF, Form 5500-EZ
and/or Form 8955-SSA or Form 5330.
The plan sponsor (generally, the employer
for a single-employer plan) or plan
administrator listed on the application should
be the same as the plan sponsor or plan
administrator 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 in an XX-XXXXXXX format,
assigned to the employer for all applications
filed for the Form 5500 series (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) next 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 IRS.gov. The EIN is issued immediately
once the application information is validated.
Note. The online application process is not
yet available for corporations with addresses
in foreign countries.
• By telephone at 1-800-829-4933.
• By fax using the FAX-TIN numbers for your
state listed in 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.
Social security number (SSN). If you made
excess contributions to a 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 nine-digit SSN in an XXX-XXXXXX format. Do not enter your SSN for Form
5500, Form 5500-SF, Form 5500-EZ, or Form
8955-SSA.

C. Plan Information
Complete the plan name, plan number, and
plan year ending for the plan included on this
Form 5558.

Part II. Extension of Time To File
Form 5500 Series and/or Form
8955-SSA
Use Form 5558 to apply for a one-time
extension of time to file the Form 5500 series
(Form 5500, Form 5500-SF, Form 5500-EZ)
and/or Form 8955-SSA.

▲
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CAUTION

Do not include the Form 5500
series (Form 5500, Form
5500-SF, Form 5500-EZ) or the
Form 8955-SSA with this form.

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 (Pension Benefit
Guaranty Corporation) Form 1, Annual
Premium Payment.
How to file. A separate Form 5558 must be
used for each plan for which an extension is
requested. For example, if an employer
maintains a defined benefit plan and a profitsharing plan, a separate Form 5558 must be
filed for each plan. A single Form 5558 may,
however, be used to extend the time to file a
plan's Form 5500 series return/report and its
Form 8955-SSA.
Lists of other plans should not be attached
to a Form 5558. Only the plan listed on Form
5558 will be processed. Lists attached to the
Form 5558 will not be processed.
When to file. To request an extension of time
to file Form 5500, Form 5500-SF, Form 5500EZ, and/or Form 8955-SSA, file Form 5558 on
or before the return/report’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.

Print Form
Page 3

Form 5558 (Rev. 8-2012)

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 no
later than the 15th day of the third month after
the return/report’s normal due date.
Note. If the filing date falls on a Saturday,
Sunday, or a legal holiday, the return may be
filed on the next day that is not a Saturday,
Sunday, or a legal holiday.
Approved copies of Form 5558 requesting
an extension to file Form 5500, Form 5500SF, Form 5500-EZ, and/or Form 8955-SSA
will not be returned to the filer from the IRS.
Line 1. Check this box if the extension of time
being requested on line 2 is for the first Form
5500 series return/report filed for the plan.
This box should not be checked if the plan
previously filed a Form 5500 series return/
report at any time for any year.
Line 2. Enter on line 2 the due date for which
you are requesting to file Form 5500, Form
5500-SF, or Form 5500-EZ. This date should
not be later than the 15th day of the third
month after the normal due date of the return/
report.
When using Form 5558 to request an
extension of time to file Form 5500, Form
5500-SF, or Form 5500-EZ, 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 extension
not later than the 15th day of the third month
after the return/report’s normal due date to
file Form 5500, Form 5500-SF, or Form 5500EZ.
Line 3. Enter on line 3 the due date for which
you are requesting to file Form 8955-SSA.
This date should not be later than the 15th day
of the third month after the normal due date of
the return.
When using Form 5558 to request an
extension of time to file 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 extension not later than the 15th day of the
third month after the return's normal due date
to file Form 8955-SSA.

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 IRS 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 4. On line 4, 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 4a. Indicate the section(s) for the excise
tax for which you are requesting an extension.
Line 4b. 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 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 IRS.gov 24
hours a day, 7 days a week.
Line 5. 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.

Part III. Extension of Time To File
Form 5330

If we grant you an extension of
time to file Form 5330 and later
find that the statements made on
CAUTION 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.

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.

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An extension of time to file does
not extend the time to pay the
tax due. Any tax due must be
CAUTION paid with this application for an
extension of time to file Form 5330.
Additionally, interest is charged on taxes
not paid by the due date even if an
extension of time to file is granted.
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

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Signature
If you are filing Form 5558 for an extension to
file Form 5330, the Form 5558 must be
signed. The person who signs this form may
be an employer, a plan sponsor, a 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.

If you are filing Form 5558 for an extension
to file Form 5500 series return/report or Form
8955-SSA, a signature is not required.

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 and the Employee Retirement
Income Security Act of 1974 (ERISA). 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 8955SSA, or Form 5330. You are not required to
request an extension; however, if you want an
extension, section 6081 requires you to
provide the information. Section 6109 requires
you to provide your identification number.
Failure to provide this information may delay
or prevent processing your request; providing
false information may subject you to
penalties.
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 section 6103.
However, section 6103 allows or requires
the Internal Revenue Service to disclose this
information to others. We may disclose to the
Department of Justice for civil or criminal
litigation, to the Department of Labor and the
Pension Benefit Guaranty Corporation for the
administration of ERISA, and to cities, states,
the District of Columbia, and U.S.
commonwealths or possessions to carry out
their tax laws. We may also disclose the
information to other countries under a tax
treaty, to federal and state agencies to
enforce federal nontax criminal laws, 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:M:S, 1111 Constitution Ave.,
NW, IR-6526, Washington, DC 20224. Do not
send the tax form to this address. Instead,
see Where To File.