Special Edition

November 5, 2010 

Retirement News 

 for Employers
 

Tax Information for Sponsors of Retirement Plans 

Internal Revenue Service Tax Exempt and Government Entities 

1.	 Form 5558 Requests for Extension That May Have Been Inadvertently Denied

Procedures for plan sponsors who received extension denial letters in error 

2.	 Form 5500-EZ Mailing Address

Mail Form 5500-EZ to: 

Department of the Treasury

Internal Revenue Service
 Ogden, UT 84201-0020
 

3.	 PTIN - Additional Information 

o	 PTIN Renewals – Paid tax return preparers who received their Preparer Tax Identification Numbers (PTIN) before Sept. 28, 2010, must register/renew using the new online sign-up system 

Revenue Procedure 2010-41 – Individuals without a Social Security number may obtain a PTIN and there is temporary relief during the 2011 filing season for those who experience delays in obtaining a 

PTIN 

o	 PTIN Demo (11 minutes) 

o	 YouTube Video (1 1⁄2 minutes) 

o	 “What’s New For Return Preparers” Seminar at 2010 IRS Nationwide Tax Forums 

4.	 IRS Seeks Members for ACT 

Announcement seeking applications for the Advisory Committee on Tax Exempt and Government Entities (ACT) vacancies 

5.	 Information Reporting Program Advisory Committee Report 

IRPAC proposed changes in reporting basis allocation for rollovers, payments made under EPCRS and more 
 Retirement News for Employers 

 

Form 5558 Requests for Extension That May Have Been Inadvertently Denied 

As everyone is well aware, plan year 2009 is the first filing season using ERISA Filing Acceptance System 

(EFAST2) for the filing of Form 5500, Annual Return/Report of Employee Benefit Plan. A number of plan 

administrators are still in the process of updating their systems for EFAST2 and have had some issues and 

concerns about filing timely without an extension. Because of these issues and concerns, a number of plan 

administrators have filed the Form 5558, Application for Extension of Time to File Certain Employee Plan 

Returns. The IRS Ogden Campus received numerous Forms 5558 from the practitioner community. 

Some Forms 5558 were inadvertently denied and plan sponsors received extension denial letters (CP 216H, 

Application for Extension of Time to File an Employee Plan Return Denied - Not Timely). We recognized this 

error and have taken the necessary steps to correct this issue. 

If you believe you received a CP 216H Notice in error, please respond by enclosing the denial letter and proof 

that the original Form 5558 was postmarked timely (for example, express mail or certified mail receipt). Please 

send your responses to: 

Ogden Accounts Management Center 

EP Accounts Unit, Mail Stop 6270 

Ogden, UT 84201 

If you received a CP 213N, Form 5500 Late Return, proposed penalty notice indicating Form 5500 was not 

timely filed, in error, please respond by following the instructions in the notice. For additional information, see 

our FAQs on Notices from IRS (CP 213 Notices).
 

We apologize for any inconvenience this may have caused. We appreciate the feedback.
 

Form 5500-EZ Filing Address 

Beginning with the 2009 plan year, Forms 5500-EZ must be mailed to the IRS Offices in Ogden, UT to be processed. 

Many filers have contacted the IRS that they incorrectly mailed their Form 5500-EZ to Lawrence, Kansas

instead of to the Ogden address. 

The Lawrence, Kansas address is not an IRS office; it is the offices of the independent contractor hired by

the Department of Labor (DOL) to process Form 5500 returns. Up until October 31, 2010, all Forms 5500-EZ

mailed to Lawrence, Kansas were forwarded to the DOL and the DOL forwarded these returns to the IRS 

Offices in Ogden. However, after October 31, 2010, the mail forward expired and the incorrectly filed returns 

will be returned to the filer. 

In order to ensure the Form 5500 EZ is received by the IRS, filers should send another copy of the Form 

5500-EZ with an original signature to Ogden at the following address:

Department of the Treasury
 

Internal Revenue Service
 

Ogden UT 84201-0020
 

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