Form 5558

(Rev. August 2012)

Application for Extension of Time 

To File Certain Employee Plan Returns

Department of the Treasury 

Internal Revenue Service

▶ For Privacy Act and Paperwork Reduction Act Notice, see instructions.

▶ Information about Form 5558 and its instructions is at www.irs.gov/form5558

OMB No. 1545-0212

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 Filer’s identifying number (see instructions)

Employer identification number (EIN) (9 digits XX-XXXXXXX)

Social security number (SSN) (9 digits XXX-XX-XXXX)

Plan year ending—

MM DD YYYY

C Plan name Plan 

number

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 1, C above.

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

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 ▶

Cat. No. 12005T Form 5558 (Rev. 8-2012)
Form 5558 (Rev. 8-2012) Page 2 

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.

▲!

CAUTION

To avoid processing delays, the 

most recent version of this Form 

5558 should always be used. For 

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.

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. 

▲!

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 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.
Form 5558 (Rev. 8-2012) Page 3

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 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 

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 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 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.

Part III. Extension of Time To File 

Form 5330

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.

▲!

CAUTION

An extension of time to file does 

not extend the time to pay the 

tax due. Any tax due must be 

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 

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.

▲!

CAUTION

If we grant you an extension of 

time to file Form 5330 and later 

find that the statements made on 

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.

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 8955-

SSA, 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.