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

IRS Form 5558, "Application For Extension Of Time To File Certain Employee Plan Returns" is a tax form issued by the United States Internal Revenue Service. The latest version of the form was released in August 1, 2012. A up-to-date fillable 5558 Form in PDF is available for download below.

The IRS-issued "Application For Extension Of Time To File Certain Employee Plan Returns" is available for digital filing or can be filled out through the Adobe Reader application on your desktop or mobile device.

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Print Form
5558
Application for Extension of Time
OMB No. 1545-0212
Form
To File Certain Employee Plan Returns
(Rev. August 2012)
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
File With IRS Only
Department of the Treasury
Information about Form 5558 and its instructions is at www.irs.gov/form5558
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 1, 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 third 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. 8-2012)
Cat. No. 12005T
Print Form
5558
Application for Extension of Time
OMB No. 1545-0212
Form
To File Certain Employee Plan Returns
(Rev. August 2012)
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
File With IRS Only
Department of the Treasury
Information about Form 5558 and its instructions is at www.irs.gov/form5558
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 1, 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 third 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. 8-2012)
Cat. No. 12005T
Print Form
2
Form 5558 (Rev. 8-2012)
Page
postmark date generally is the date the
• Employers who do not have an EIN may
General Instructions
private delivery service records in its database
apply for one by attaching a completed Form
or marks on the mailing label. The private
SS-4, Application for Employer Identification
Section references are to the Internal Revenue
delivery service can tell you how to get written
Number, to this form.
Code unless otherwise noted.
proof of this date.
What's New
Social security number (SSN). If you made
The following are designated private
excess contributions to a section 403(b)(7)(A)
The June 2011 version of Form 5558 required
delivery services:
custodial account or you are a disqualified
a signature for extensions of time to file Form
person other than an employer, and you are
• DHL Express (DHL): DHL Same Day Service.
8955-SSA. A signature is no longer required
applying for an extension of time to file Form
for an extension to file Form 8955-SSA. As
• Federal Express (FedEx): FedEx Priority
5330, enter your nine-digit SSN in an XXX-XX-
under the June 2011 version of Form 5558, a
Overnight, FedEx Standard Overnight, FedEx
XXXX format. Do not enter your SSN for Form
signature is also not required to extend the
2 Day, FedEx International Priority, and FedEx
5500, Form 5500-SF, Form 5500-EZ, or Form
time to file Form 5500 series; however, a
International First.
8955-SSA.
signature is still required to extend the time to
• United Parcel Service (UPS): UPS Next Day
C. Plan Information
file Form 5330.
Air, UPS Next Day Air Saver, UPS 2nd Day
The June 2011 version of the Form 5558
Complete the plan name, plan number, and
Air, UPS 2nd Day Air A.M., UPS Worldwide
provided space for the names of three plans;
plan year ending for the plan included on this
Express Plus, and UPS Worldwide Express.
as a result a single Form 5558 could be used
Form 5558.
Specific Instructions
to extend the time to file returns for three
Part II. Extension of Time To File
plans. The Form 5558 now limits the
Part I. Identification
Form 5500 Series and/or Form
extension to a single plan. Applications for
8955-SSA
extensions of other plans must be submitted
A. Name and Address
on additional Forms 5558. As under current
Use Form 5558 to apply for a one-time
Enter your name and address in the heading if
rules, lists of other plans should not be
extension of time to file the Form 5500 series
you are requesting an extension of time to file
attached to a Form 5558. Lists attached to
(Form 5500, Form 5500-SF, Form 5500-EZ)
the Form 5500, Form 5500-SF, Form 5500-EZ
Form 5558 will not be processed. Only the
and/or Form 8955-SSA.
and/or Form 8955-SSA or Form 5330.
plan listed on Form 5558 will be processed.
Do not include the Form 5500
The plan sponsor (generally, the employer
A new checkbox has been added for
!
series (Form 5500, Form
for a single-employer plan) or plan
recently adopted plans that are requesting an
5500-SF, Form 5500-EZ) or the
administrator listed on the application should
extension of time to file a Form 5500 series
Form 8955-SSA with this form.
CAUTION
be the same as the plan sponsor or plan
return/report where a Form 5500 series
administrator listed on the annual return/
return/report is being filed for that plan for the
Exception: Form 5500, Form 5500-SF, Form
report filed for the plan.
first time.
5500-EZ, and Form 8955-SSA filers are
Include the suite, room, or other unit
automatically granted extensions of time to
Future Developments
number after the street address. If the Post
file until the extended due date of the federal
For the latest information about developments
Office does not deliver mail to the street
income tax return of the employer (and are
related to Form 5558 and its instructions,
address and you have a P.O. box, show the
not required to file Form 5558) if both of the
such as legislation enacted after they were
following conditions are met: (1) the plan year
box number instead of the street address.
published, go to www.irs.gov/form5558.
and the employer’s tax year are the same;
If the entity’s address is outside the United
and (2) the employer has been granted an
Purpose of Form
States or its possessions, or territories, enter
extension of time to file its federal income tax
in the space for city or town, state, and ZIP
return to a date later than the normal due date
Use Form 5558 to apply for a one-time
code, the information in the following order:
for filing the Form 5500, Form 5500-SF, Form
extension of time to file the Form 5500 series
city, province or state, and country. Follow
5500-EZ, or Form 8955-SSA. An extension
(Form 5500, Annual Return/Report of
the country’s practice for entering the postal
granted under this exception cannot be
Employee Benefit Plan; Form 5500-SF, Short
code. Do not abbreviate the country name.
extended further by filing a Form 5558 after
Form Annual Return/Report of Small
If your mailing address has changed since
the normal due date of the Form 5500, Form
Employee Benefit Plan; Form 5500-EZ,
you filed your last return, use Form 8822,
5500-SF, Form 5500-EZ, or Form 8955-SSA.
Annual Return of One-Participant (Owners
Change of Address, to notify the IRS of the
and Their Spouses) Retirement Plan); Form
An extension of time to file a Form 5500,
change. A new address shown on Form 5558
8955-SSA, Annual Registration Statement
Form 5500-SF, Form 5500-EZ, and/or Form
will not update your record.
Identifying Separated Participants With
8955-SSA does not operate as an extension
Deferred Vested Benefits; or Form 5330,
B. Filer’s Identifying Number
of time to file the PBGC (Pension Benefit
Return of Excise Taxes Related to Employee
Guaranty Corporation) Form 1, Annual
Employer identification number (EIN). Enter
Benefit Plans.
Premium Payment.
the nine-digit EIN in an XX-XXXXXXX format,
To avoid processing delays, the
assigned to the employer for all applications
How to file. A separate Form 5558 must be
!
most recent version of this Form
filed for the Form 5500 series (Form 5500,
used for each plan for which an extension is
5558 should always be used. For
Form 5500-SF, Form 5500-EZ) and/or Form
requested. For example, if an employer
example, this Form 5558 (Rev.
CAUTION
8955-SSA. Also enter the EIN for applications
maintains a defined benefit plan and a profit-
August 2012) should be used instead of the
filed for Form 5330 (see Social security
sharing plan, a separate Form 5558 must be
June 2011 version or any other prior version.
number (SSN) next for exceptions).
filed for each plan. A single Form 5558 may,
To determine the most recent version of this
however, be used to extend the time to file a
If the employer does not have an EIN, the
Form, go to IRS.gov/retirement.
plan's Form 5500 series return/report and its
employer must apply for one. An EIN can be
Form 8955-SSA.
Where To File
applied for:
Lists of other plans should not be attached
• Online by clicking the Online EIN Application
File Form 5558 with the Department of the
to a Form 5558. Only the plan listed on Form
link at IRS.gov. The EIN is issued immediately
Treasury, Internal Revenue Service Center,
5558 will be processed. Lists attached to the
once the application information is validated.
Ogden, UT 84201-0045.
Form 5558 will not be processed.
Note. The online application process is not
When to file. To request an extension of time
Private delivery services. You can use
yet available for corporations with addresses
to file Form 5500, Form 5500-SF, Form 5500-
certain private delivery services designated by
in foreign countries.
EZ, and/or Form 8955-SSA, file Form 5558 on
the IRS to meet the “timely mailing treated as
• By telephone at 1-800-829-4933.
or before the return/report’s normal due date.
timely filing/paying” rule for tax returns and
• By fax using the FAX-TIN numbers for your
The normal due date is the date the Form
payments. If you use a private delivery service
state listed in the Instructions for Form SS-4.
5500, Form 5500-SF, Form 5500-EZ, and/or
designated by the IRS (rather than the U.S.
Form 8955-SSA would otherwise be due,
Postal Service) to send your return, the
without extension.
Print Form
3
Form 5558 (Rev. 8-2012)
Page
Applications for extension of time to file
approved or denied. Because of this change,
If you are filing Form 5558 for an extension
Form 5500, Form 5500-SF, Form 5500-EZ,
we ask you to attach a photocopy of this
to file Form 5500 series return/report or Form
and/or Form 8955-SSA that are filed on or
notice to your Form 5330.
8955-SSA, a signature is not required.
before the return/report’s normal due date on
When to file. To request an extension of time
a properly completed Form 5558 will be
Privacy Act and Paperwork
to file Form 5330, file Form 5558 in sufficient
automatically approved to the date that is no
time for the IRS to consider and act on it
Reduction Act Notice
later than the 15th day of the third month after
before the return’s normal due date.
the return/report’s normal due date.
We ask for the information on this form to
The normal due date is the date the Form
carry out the Internal Revenue laws of the
Note. If the filing date falls on a Saturday,
5330 would otherwise be due, without
United States and the Employee Retirement
Sunday, or a legal holiday, the return may be
extension.
Income Security Act of 1974 (ERISA). We
filed on the next day that is not a Saturday,
Line 4. On line 4, enter the requested due
need it to determine if you are entitled to an
Sunday, or a legal holiday.
date. If your application for extension of time
extension of time to file Form 5500, Form
Approved copies of Form 5558 requesting
to file Form 5330 is approved, you may be
5500-SF, Form 5500-EZ, and/or Form 8955-
an extension to file Form 5500, Form 5500-
granted an extension of up to 6 months after
SSA, or Form 5330. You are not required to
SF, Form 5500-EZ, and/or Form 8955-SSA
the normal due date of Form 5330.
request an extension; however, if you want an
will not be returned to the filer from the IRS.
extension, section 6081 requires you to
Line 4a. Indicate the section(s) for the excise
Line 1. Check this box if the extension of time
provide the information. Section 6109 requires
tax for which you are requesting an extension.
being requested on line 2 is for the first Form
you to provide your identification number.
Line 4b. Enter the amount of tax estimated to
5500 series return/report filed for the plan.
Failure to provide this information may delay
be due with Form 5330 and attach your
This box should not be checked if the plan
or prevent processing your request; providing
payment to this form.
previously filed a Form 5500 series return/
false information may subject you to
report at any time for any year.
Make your check or money order payable
penalties.
to the “United States Treasury.” Do not send
Line 2. Enter on line 2 the due date for which
You are not required to provide the
cash. On all checks or money orders, write
you are requesting to file Form 5500, Form
information requested on a form that is
your name, filer’s identifying number (EIN or
5500-SF, or Form 5500-EZ. This date should
subject to the Paperwork Reduction Act
SSN), plan number, Form 5330 section
not be later than the 15th day of the third
unless the form displays a valid OMB control
number, and the tax year to which the
month after the normal due date of the return/
number. Books or records relating to a form
payment applies.
report.
or its instructions must be retained as long as
If you changed your mailing address after
their contents may become material in the
When using Form 5558 to request an
you filed your last return, use Form 8822 to
administration of any Internal Revenue law.
extension of time to file Form 5500, Form
notify the IRS of the change. You can get
Generally, tax returns and return information
5500-SF, or Form 5500-EZ, plan sponsors or
Form 8822 by calling 1-800-829-3676 or you
are confidential as required by section 6103.
plan administrators are not required to sign
can access the IRS website at IRS.gov 24
the form. If Form 5558 is timely filed and
However, section 6103 allows or requires
hours a day, 7 days a week.
complete, you will be granted an extension
the Internal Revenue Service to disclose this
Line 5. The IRS will grant a reasonable
not later than the 15th day of the third month
information to others. We may disclose to the
after the return/report’s normal due date to
extension of time (not to exceed 6 months) for
Department of Justice for civil or criminal
file Form 5500, Form 5500-SF, or Form 5500-
filing Form 5330 if you file a timely application
litigation, to the Department of Labor and the
EZ.
showing that you are unable to file Form 5330
Pension Benefit Guaranty Corporation for the
because of circumstances beyond your
administration of ERISA, and to cities, states,
Line 3. Enter on line 3 the due date for which
control. Clearly describe these circumstances.
the District of Columbia, and U.S.
you are requesting to file Form 8955-SSA.
Generally, an application will be considered
commonwealths or possessions to carry out
This date should not be later than the 15
th
day
on the basis of your own efforts to fulfill this
their tax laws. We may also disclose the
of the third month after the normal due date of
filing responsibility, rather than the
information to other countries under a tax
the return.
convenience of anyone providing help in
treaty, to federal and state agencies to
When using Form 5558 to request an
preparing the return. However, consideration
enforce federal nontax criminal laws, or to
extension of time to file Form 8955-SSA, plan
will be given to any circumstances that
federal law enforcement and intelligence
sponsors or plan administrators are not
prevent your practitioner, for reasons beyond
agencies to combat terrorism.
required to sign the form. If Form 5558 is
his or her control, from filing the return by the
The time needed to complete and file this
timely filed and complete, you will be granted
normal due date, and to circumstances in
form will vary depending on individual
an extension not later than the 15th day of the
which you are unable to get needed
circumstances. The estimated average time:
third month after the return's normal due date
professional help in spite of timely efforts to
24 minutes.
to file Form 8955-SSA.
do so.
If you have comments concerning the
Part III. Extension of Time To File
If we grant you an extension of
accuracy of this time estimate or suggestions
!
Form 5330
time to file Form 5330 and later
for making this form simpler, we would be
find that the statements made on
happy to hear from you. You can write to the
File one Form 5558 to request an extension of
CAUTION
this form are false or misleading,
Internal Revenue Service, Tax Products
time to file Form 5330 for excise taxes with
the extension will be null and void. A late filing
Coordinating Committee,
the same filing due date. For specific
penalty associated with the form for which
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.,
information on excise tax due dates, see the
you filed this extension will be charged.
NW, IR-6526, Washington, DC 20224. Do not
Instructions for Form 5330.
send the tax form to this address. Instead,
Signature
An extension of time to file does
see Where To File.
!
not extend the time to pay the
If you are filing Form 5558 for an extension to
tax due. Any tax due must be
file Form 5330, the Form 5558 must be
CAUTION
paid with this application for an
signed. The person who signs this form may
extension of time to file Form 5330.
be an employer, a plan sponsor, a plan
Additionally, interest is charged on taxes
administrator, a disqualified person required
not paid by the due date even if an
to file Form 5330, an attorney or certified
extension of time to file is granted.
public accountant qualified to practice before
the IRS, a person enrolled to practice before
Note. The IRS will no longer return stamped
the IRS, or a person holding a power of
copies of the Form 5558 to filers who request
attorney.
an extension of time to file a Form 5330.
Instead you will receive a computer generated
notice to inform you if your extension is

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

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