Form 5558

(Rev. June 2011)

Department of the Treasury 

Internal Revenue Service

Application for Extension of Time 

To File Certain Employee Plan Returns

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

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)

Social security number (SSN) (see instructions)

Plan year ending—

MM DD YYYY

C Plan name Plan 

number

1

2

3

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

1 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.

2 I request an extension of time until / / to file Form 8955-SSA (see instructions).

Note. A signature IS required if you are requesting an extension to file Form 8955-SSA.

The application is automatically approved to the date shown on line 1 and/or line 2 (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 1 

and/or line 2 (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)

3 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

4 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. 6-2011)
Form 5558 (Rev. 6-2011) Page 2 

General Instructions

Section references are to the Internal 

Revenue Code unless otherwise noted.

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

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.

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.

▲!

CAUTION

Private delivery services cannot 

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 the Form 5500, Form 5500-

SF, Form 5500-EZ and/or Form 8955-SSA 

or Form 5330.

The 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 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.

• 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.

The online application process is not yet 

available for corporations with addresses 

in foreign countries.

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 SSN. Do

not enter your SSN for Form 5500, Form

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

SSA.

C. Plan Information

Complete the entire table (plan name, plan 

number, and plan year ending) for all plans 

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. Do not 

use Form 5558 to extend the due date of 

Form 8955-SSA for the 2009 and 2010 

plan years if the 2010 plan year ends 

before April 1, 2011. Such returns already 

have an extended due date until 

January 17, 2012.

▲!

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 Form 1.

How to file. In general, a separate Form

5558 is used for each return for which you

are requesting an extension. However, if

the employer maintains more than one

single employer plan and the plan years

end on the same date, you may file a single 

Form 5558 to apply for extensions to file 

Forms 5500, Forms 5500-SF, Forms 

5500-EZ, and/or Forms 8955-SSA for up to

three of these plans. For example, if the

employer maintains a defined benefit plan,

a money purchase plan, and a profitsharing plan (all of which are single

employer plans), you may apply for

extensions to file Form 5500 and Form

8955-SSA for all of these plans by filing a

single Form 5558.

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 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.
Form 5558 (Rev. 6-2011) Page 3

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. Enter on line 1 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 2. Enter on line 2 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 

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.

If you are filing separate Forms 

8955-SSA for the 2009 and 2010 plan 

years, you may use a single Form 5558 to 

extend the filing date for both years. In that 

case, enter the plan year ending date for 

the 2010 plan year in Part I. The filing date 

for the 2009 and 2010 Forms 8955-SSA 

will be extended to the date entered on line 

2.

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.

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 3. On line 3, 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 3a. Indicate the section(s) for the

excise tax for which you are requesting an

extension.

Line 3b. 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 4. 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 and/or Form 8955-SSA, 

the form must be signed. The person who 

signs this form may be a plan 

administrator, employer, plan sponsor, or 

any other individual or authorized 

representative required to sign the Form 

5330 and/or 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, or Form 5330. If 

you want an extension, section 6081 

requires you to provide the information. 

Section 6109 requires you to provide your 

taxpayer identification number (SSN or 

EIN). 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:T:SP, 1111 Constitution 

Ave., NW, IR-6526, Washington, DC 20224. 

Do not send the tax form to this address. 

Instead, see Where To File.