IRS Form 5558 "Application for Extension of Time to File Certain Employee Plan Returns"

What Is IRS Form 5558?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on September 1, 2018. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 3-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 5558 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 5558 "Application for Extension of Time to File Certain Employee Plan Returns"

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Print Form
5558
Application for Extension of Time
OMB No. 1545-0212
Form
To File Certain Employee Plan Returns
(Rev. September 2018)
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
File With IRS Only
Department of the Treasury
Go to www.irs.gov/Form5558 for the latest information.
Internal Revenue Service
Part I
Identification
A
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 year ending—
Plan
Plan name
number
DD
YYYY
MM
Part II
Extension of Time To File Form 5500 Series, and/or Form 8955-SSA
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
1
in Part I, C above.
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
I request an extension of time until
/
/
to file Form 8955-SSA. See instructions.
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 3rd month after the normal due date.
Part III
Extension of Time To File Form 5330 (see instructions)
4
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
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a
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 .
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c
5
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
Date
5558
Form
(Rev. 9-2018)
Cat. No. 12005T
Print Form
5558
Application for Extension of Time
OMB No. 1545-0212
Form
To File Certain Employee Plan Returns
(Rev. September 2018)
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
File With IRS Only
Department of the Treasury
Go to www.irs.gov/Form5558 for the latest information.
Internal Revenue Service
Part I
Identification
A
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 year ending—
Plan
Plan name
number
DD
YYYY
MM
Part II
Extension of Time To File Form 5500 Series, and/or Form 8955-SSA
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
1
in Part I, C above.
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
I request an extension of time until
/
/
to file Form 8955-SSA. See instructions.
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 3rd month after the normal due date.
Part III
Extension of Time To File Form 5330 (see instructions)
4
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 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
c
For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date .
.
.
c
5
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
Date
5558
Form
(Rev. 9-2018)
Cat. No. 12005T
Print Form
2
Form 5558 (Rev. 9-2018)
Page
General Instructions
Specific Instructions
Part II. Extension of Time To File
Form 5500 Series and/or Form
Section references are to the Internal Revenue
Part I. Identification
8955-SSA
Code unless otherwise noted.
A. Name and Address
Use Form 5558 to apply for a one-time
What's New
extension of time to file the Form 5500 series
Enter your name and address in the heading if
An extension of time to file Form 5500 Series
(Form 5500, Form 5500-SF, Form 5500-EZ)
you are requesting an extension of time to file
(Form 5500, Annual Return/Report of
and/or Form 8955-SSA.
the Form 5500, Form 5500-SF, Form 5500-
Employee Benefit Plan; Form 5500-SF, Short
EZ, and/or Form 8955-SSA, or Form 5330.
Do not include the Form 5500
Form Annual Return/Report of Small
!
The plan sponsor (generally, the employer
series (Form 5500, Form
Employee Benefit Plan; Form 5500-EZ,
for a single-employer plan) or plan
5500-SF, Form 5500-EZ) or the
Annual Return of One-Participant (Owners
administrator listed on the application should
Form 8955-SSA with this form.
CAUTION
and Their Spouses) Retirement Plan); and/or
be the same as the plan sponsor or plan
Exception: Form 5500, Form 5500-SF, Form
Form 8955-SSA, Annual Registration
administrator listed on the annual return/
5500-EZ, and Form 8955-SSA filers are
Statement Identifying Separated Participants
report filed for the plan.
automatically granted extensions of time to
With Deferred Vested Benefits; and an
Include the suite, room, or other unit
file until the extended due date of the federal
extension of time to file Form 5330, Return of
number after the street address. If the Post
income tax return of the employer (and are
Excise Taxes Related to Employee Benefit
Office does not deliver mail to the street
not required to file Form 5558) if both of the
Plans, must be submitted on separate Forms
address and you have a P.O. box, show the
following conditions are met: (1) the plan year
5558. A signature is not required for an
box number instead of the street address.
and the employer’s tax year are the same;
extension of time to file Form 5500 series and
and (2) the employer has been granted an
Form 8955-SSA. However, a signature is
If the entity’s address is outside the United
extension of time to file its federal income tax
required for an extension of time to file Form
States or its possessions, or territories, enter
return to a date later than the normal due date
5330.
in the space for city or town, state, and ZIP
for filing the Form 5500, Form 5500-SF, Form
code, the information in the following order:
Future Developments
5500-EZ, or Form 8955-SSA. An extension
city, province or state, and country. Follow
granted under this exception cannot be
For the latest information about developments
the country’s practice for entering the postal
extended further by filing a Form 5558 after
related to Form 5558 and its instructions,
code. Do not abbreviate the country name.
the normal due date of the Form 5500, Form
such as legislation enacted after they were
If your mailing address has changed since
5500-SF, Form 5500-EZ, or Form 8955-SSA.
published, go to www.irs.gov/Form5558.
you filed your last return, use Form 8822-B,
An extension of time to file a Form 5500,
Change of Address or Responsible Party—
Purpose of Form
Form 5500-SF, Form 5500-EZ, and/or Form
Business, to notify the IRS of the change. A
Use Form 5558 to apply for a one-time
8955-SSA does not operate as an extension
new address shown on Form 5558 will not
extension of time to file the Form 5500 series,
of time to file the PBGC (Pension Benefit
update your records. You can get Form 8822-
Form 8955-SSA, or Form 5330.
Guaranty Corporation) Form 1, Annual
B at www.irs.gov/Form8822B.
Premium Payment.
To avoid processing delays, the
B. Filer’s Identifying Number
!
most recent version of this Form
How to file. A separate Form 5558 must be
Employer identification number (EIN). Enter
5558 should always be used. For
used for each plan for which an extension is
the nine-digit EIN in an XX-XXXXXXX format,
example, this Form 5558 (Rev.
requested. For example, if an employer
CAUTION
assigned to the employer for all applications
maintains a defined benefit plan and a profit-
September 2018) should be used instead of
filed for the Form 5500 series (Form 5500,
sharing plan, a separate Form 5558 must be
the August 2012 version or any other prior
Form 5500-SF, Form 5500-EZ) and/or Form
filed for each plan. A single Form 5558 may,
version. To determine the most recent version
8955-SSA. Also enter the EIN for applications
however, be used to extend the time to file a
of this form, go to www.irs.gov/Retirement.
filed for Form 5330 (see Social security
plan's Form 5500 series return/report and its
Where To File
number (SSN) next for exceptions).
Form 8955-SSA.
An entity that does not have an EIN should
Lists of other plans should not be attached
File Form 5558 with the Department of
apply online by visiting the IRS website at
to a Form 5558. Only the plan listed on Form
Treasury, Internal Revenue Service Center,
www.irs.gov/EIN. The organization may also
5558 will be processed. Lists attached to the
Ogden, UT 84201-0045.
apply for an EIN by faxing or mailing Form
Form 5558 will not be processed.
Private delivery services. You can use
SS-4 to the IRS. Customers outside the
When to file. To request an extension of time
certain private delivery services (PDS)
United States or U.S. possessions may also
to file Form 5500, Form 5500-SF, Form 5500-
designated by the IRS to meet the “timely
apply for an EIN by calling 267-941-1099 (toll
EZ, and/or Form 8955-SSA, file Form 5558 on
mailing as timely filing” rule for tax returns. Go
call).
or before the return/report’s normal due date.
to www.irs.gov/PDS for the current list of
Social security number (SSN). If you made
The normal due date is the date the Form
designated services.
excess contributions to a section 403(b)(7)(A)
5500, Form 5500-SF, Form 5500-EZ, and/or
The PDS can tell you how to get written
custodial account or you are a disqualified
Form 8955-SSA would otherwise be due,
proof of the mailing date.
person other than an employer, and you are
without extension.
applying for an extension of time to file Form
For the IRS mailing address to use if you're
Applications for extension of time to file
5330, enter your nine-digit SSN in an XXX-XX-
using PDS, go to www.irs.gov/PDSstreetAddresses.
Form 5500, Form 5500-SF, Form 5500-EZ,
XXXX format. Do not enter your SSN for Form
and/or Form 8955-SSA that are filed on or
PDS can’t deliver items to P.O.
5500, Form 5500-SF, Form 5500-EZ, or Form
!
before the return/report’s normal due date on
boxes. You must use the U.S.
8955-SSA.
a properly completed Form 5558 will be
Postal Service to mail any item to
C. Plan Information
automatically approved to the date that is no
an IRS P.O. box address.
CAUTION
later than the 15th day of the 3rd month after
Complete the plan name, plan number, and
the return/report’s normal due date.
plan year ending for the plan included on this
Form 5558.
Print Form
3
Form 5558 (Rev. 9-2018)
Page
Privacy Act and Paperwork
Note: If the filing date falls on a Saturday,
Note: The IRS will no longer return stamped
Reduction Act Notice
Sunday, or a legal holiday, the return may be
copies of the Form 5558 to filers who request
filed on the next day that is not a Saturday,
an extension of time to file a Form 5330.
We ask for the information on this form to
Sunday, or a legal holiday.
Instead, you will receive a computer-
carry out the Internal Revenue laws of the
generated notice to inform you if your
Approved copies of Form 5558 requesting
United States and the Employee Retirement
extension is approved or denied. Because of
an extension of time to file Form 5500, Form
Income Security Act of 1974 (ERISA). We
this change, we ask you to attach a
5500-SF, Form 5500-EZ, and/or Form 8955-
need it to determine if you are entitled to an
photocopy of this notice to your Form 5330.
SSA will not be returned to the filer from the
extension of time to file Form 5500, Form
IRS.
When to file. To request an extension of time
5500-SF, Form 5500-EZ, and/or Form 8955-
to file Form 5330, file Form 5558 in sufficient
SSA, or Form 5330. You are not required to
Line 1. Check this box if the extension of time
time for the IRS to consider and act on it
request an extension; however, if you want an
being requested on line 2 is for the first Form
before the return’s normal due date.
extension, section 6081 requires you to
5500 series return/report filed for the plan.
provide the information. Section 6109 requires
This box should not be checked if the plan
The normal due date is the date the Form
you to provide your identification number.
previously filed a Form 5500 series return/
5330 would otherwise be due, without
Failure to provide this information may delay
report at any time for any year.
extension.
or prevent processing your request; providing
Line 2. Enter on line 2 the due date for which
Line 4. On line 4, enter the requested due
false information may subject you to
you are requesting to file Form 5500, Form
date. If your application for extension of time
penalties.
5500-SF, or Form 5500-EZ. This date should
to file Form 5330 is approved, you may be
You are not required to provide the
not be later than the 15th day of the 3rd
granted an extension of up to 6 months after
information requested on a form that is
month after the normal due date of the return/
the normal due date of Form 5330.
subject to the Paperwork Reduction Act
report.
Line 4a. Indicate the section(s) for the excise
unless the form displays a valid OMB control
When using Form 5558 to request an
tax for which you are requesting an extension.
number. Books or records relating to a form
extension of time to file Form 5500, Form
Line 4b. Enter the amount of tax estimated to
or its instructions must be retained as long as
5500-SF, or Form 5500-EZ, plan sponsors or
be due with Form 5330 and attach your
their contents may become material in the
plan administrators are not required to sign
payment to this form.
administration of any Internal Revenue law.
the form. If Form 5558 is timely filed and
Generally, tax returns and return information
Make your check or money order payable
complete, you will be granted an extension to
are confidential as required by section 6103.
to “United States Treasury.” Do not send
not later than the 15th day of the 3rd month
cash. On all checks or money orders, write
However, section 6103 allows or requires
after the return/report’s normal due date to
your name, filer’s identifying number (EIN or
the IRS to disclose this information to others.
file Form 5500, Form 5500-SF, or Form 5500-
SSN), plan number, Form 5330 section
We may disclose to the Department of Justice
EZ.
number, and the tax year to which the
for civil or criminal litigation, to the
Line 3. Enter on line 3 the due date for which
payment applies.
Department of Labor and the Pension Benefit
you are requesting to file Form 8955-SSA.
Guaranty Corporation for the administration of
Line 5. The IRS will grant a reasonable
This date should not be later than the 15th
ERISA, and to cities, states, the District of
extension of time (not to exceed 6 months) for
day of the 3rd month after the normal due
Columbia, and U.S. commonwealths or
filing Form 5330 if you file a timely application
date of the return.
possessions to carry out their tax laws. We
showing that you are unable to file Form 5330
When using Form 5558 to request an
may also disclose the information to other
because of circumstances beyond your
extension of time to file Form 8955-SSA, plan
countries under a tax treaty, to federal and
control. Clearly describe these circumstances.
sponsors or plan administrators are not
state agencies to enforce federal nontax
Generally, an application will be considered
required to sign the form. If Form 5558 is
criminal laws, or to federal law enforcement
on the basis of your own efforts to fulfill this
timely filed and complete, you will be granted
and intelligence agencies to combat terrorism.
filing responsibility, rather than the
an extension to not later than the 15th day of
convenience of anyone providing help in
The time needed to complete and file this
the 3rd month after the return's normal due
preparing the return. However, consideration
form will vary depending on individual
date to file Form 8955-SSA.
will be given to any circumstances that
circumstances. The estimated average time is
prevent your practitioner, for reasons beyond
Part III. Extension of Time To File
24 minutes.
his or her control, from filing the return by the
Form 5330
If you have comments concerning the
normal due date, and to circumstances in
accuracy of this time estimate or suggestions
File one Form 5558 to request an extension of
which you are unable to get needed
for making this form simpler, we would be
time to file Form 5330 for excise taxes with
professional help in spite of timely efforts to
happy to hear from you. You can send us
the same filing due date. For specific
do so.
comments through www.irs.gov/
information on excise tax due dates, see the
FormComments. Or you can write to:
If we grant you an extension of
Instructions for Form 5330.
!
time to file Form 5330 and later
How to file. A separate Form 5558 must be
Internal Revenue Service
find that the statements made on
used for an extension of time to file Form
CAUTION
Tax Forms and Publications
this form are false or misleading,
5330. For example, if an employer maintains a
1111 Constitution Ave. NW, IR-6526
the extension will be null and void. A late filing
profit-sharing plan and wishes to request
Washington, DC 20224
penalty associated with the form for which
extensions of time to file Form 5500 and Form
you filed this extension will be charged.
Do not send the tax form to this address.
5330 for the plan, a separate Form 5558 must
Instead, see Where To File, earlier.
Signature
be used for an extension of time to file Form
5500 and an extension of time to file Form
If you are filing Form 5558 for an extension of
5330.
time to file Form 5330, the Form 5558 must
An extension of time to file does
be signed. The person who signs this form
!
not extend the time to pay the
may be an employer, a plan sponsor, a plan
tax due. Any tax due must be
administrator, a disqualified person required
CAUTION
paid with this application for an
to file Form 5330, an attorney or certified
extension of time to file Form 5330.
public accountant qualified to practice before
Additionally, interest is charged on taxes
the IRS, a person enrolled to practice before
not paid by the due date even if an
the IRS, or a person holding a power of
attorney.
extension of time to file is granted.
If you are filing Form 5558 for an extension
of time to file Form 5500 series return/report
or Form 8955-SSA, a signature is not
required.
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