Form 5558

(Rev. January 2024)

Application for Extension of Time 

To File Certain Employee Plan Returns

Department of the Treasury 

Internal Revenue Service

Go to www.irs.gov/Form5558 for the latest information.

OMB No. 1545-1610

File With IRS Only

Part I Identification

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

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town, state, and ZIP code

B Employer identification number (EIN)

C Name of plan D Three-digit plan number (PN)

E Plan year end date

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

1 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 I, item C, above.

2 I request an extension of time until / / to file Form 5500 series. See instructions.

3 I request an extension of time until / / to file Form 8955-SSA. See instructions.

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.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 12005T Form 5558 (Rev. 1-2024)
Form 5558 (Rev. 1-2024) Page 2 

General Instructions

Section references are to the Internal Revenue Code unless otherwise 

noted.

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.

What’s New

Form 5558 has been revised for use only for an extension of time to file 

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 OneParticipant (Owners and Their Spouses) Retirement Plan or A Foreign 

Plan); and/or Form 8955-SSA, Annual Registration Statement Identifying 

Separated Participants With Deferred Vested Benefits.

Purpose of Form

Use Form 5558 to apply for a one-time extension of time to file the Form 

5500 series, and Form 8955-SSA.

▲!

CAUTION

To avoid processing delays, the most recent version of this 

Form 5558 must be used. For example, this Form 5558 

(Rev. January 2024) must be used instead of the September 

2018 version or any other prior version. To determine the 

most recent version of this form, go to www.irs.gov/Form5558.

Where To File

You can file paper 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 

(PDSs) designated by the IRS to meet the “timely mailing as timely 

filing” rule for tax returns. Go to www.irs.gov/PDS for the current list of 

designated services.

The PDS can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you’re using a PDS, go to 

www.irs.gov/PDSstreetAddresses.

▲!

CAUTION

PDSs can’t deliver items to P.O. boxes. You must use the 

U.S. Postal Service to mail any item to an IRS P.O. box 

address.

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 Form 5500, Form 5500-SF, Form 5500-EZ, and/

or Form 8955-SSA.

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 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-B, Change of Address or Responsible Party — 

Business, to notify the IRS of the change. A new address shown on 

Form 5558 will not update your records. You can get Form 8822-B at 

www.irs.gov/Form8822B.

B. Employer Identification Number

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.

An entity that does not have an EIN must apply for one as soon as 

possible. You may apply online by going to www.irs.gov/EIN. The EIN is 

issued immediately once the application information is validated. You 

may also apply for an EIN by faxing or mailing Form SS-4 to the IRS, 

obtained at www.irs.gov/OrderForms. If the principal business was 

created or organized outside of the United States or its territories, you 

may apply for an EIN by calling 267-941-1099 (toll call).

C. Name of Plan

Enter the formal name of the plan.

D. Three-Digit Plan Number (PN)

Form 5558 must include the PN. Enter the three-digit PN that the 

employer assigned to the plan. Plans must be numbered consecutively 

starting with 001. Once a PN is used for a plan, it must be used as the 

PN for all future filings of returns for the plan, and this number may not 

be used for any other plan even after the plan is terminated.

E. Plan Year End Date

Enter plan year ending date (MM/DD/YYYY). “Plan year” means the 

calendar or fiscal year for which the records of the plan are kept.

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. 

▲!

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 Form 5500, Form 5500-SF, Form 5500-EZ, or Form 

8955-SSA. An extension granted under this exception cannot be

extended further by filing Form 5558 after the normal due date of Form

5500, Form 5500-SF, Form 5500-EZ, or Form 8955-SSA.

An extension of time to file 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 profit-sharing 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. 

Do not attach lists of other plans to 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 5500-EZ, 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.

Applications for an 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 3rd month after the return/report’s normal due date.
Form 5558 (Rev. 1-2024) Page 3

Note: If the filing date falls on a Saturday, Sunday, or legal holiday, the 

return may be filed on the next day that is not a Saturday, Sunday, or 

legal holiday.

Approved copies of Form 5558 requesting an extension of time 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. Check this box if the extension of time to file being requested on 

line 2 is for the first Form 5500 series return/report filed for the plan. Do 

not check this box 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 3rd month after the normal due date of the 

return/report.

If Form 5558 is timely filed and complete, you will be granted an 

extension to not later than the 15th day of the 3rd month after the 

return/report’s normal due date to file Form 5500, Form 5500-SF, or 

Form 5500-EZ.

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 

3rd month after the normal due date of the return.

If Form 5558 is timely filed and complete, you will be granted an 

extension to not later than the 15th day of the 3rd month after the 

return’s normal due date to file Form 8955-SSA.

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 

8955-SSA. 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 IRS 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 

territories 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 is 24 minutes.

Comments and suggestions. We welcome your comments about this 

publication and suggestions for future editions.

You can send us comments through www.irs.gov/FormComments. 

Or, you can write to the Internal Revenue Service, Tax Forms and 

Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 

20224.

Although we can’t respond individually to each comment received, we 

do appreciate your feedback and will consider your comments and 

suggestions as we revise our tax forms, instructions, and publications. 

Don’t send tax questions, tax returns, or payments to the above 

address. Instead, see Where To File, earlier.