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Application for Extension of Time OMB No. 1545-1610
Form 5558
(Rev. January 2024) To File Certain Employee Plan Returns
File With IRS Only
Department of the Treasury Go to www.irs.gov/Form5558 for the latest information.
Internal Revenue Service
Part I Identification
A Name of filer, plan administrator, or plan sponsor (see instructions) B Employer identification number (EIN)

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

City or town, state, and ZIP code

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 ( )athe 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 ( ) thebdate 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)

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Form 5558 (Rev. 1-2024) Page 2
General Instructions B. Employer Identification Number
Section references are to the Internal Revenue Code unless otherwise Enter the nine-digit EIN, in an XX-XXXXXXX format, assigned to the
noted. employer for all applications filed for the Form 5500 series (Form 5500,
Form 5500-SF, Form 5500-EZ) and/or Form 8955-SSA.
Future Developments An entity that does not have an EIN must apply for one as soon as
For the latest information about developments related to Form 5558 and possible. You may apply online by going to www.irs.gov/EIN. The EIN is
its instructions, such as legislation enacted after they were published, issued immediately once the application information is validated. You
go to www.irs.gov/Form5558. 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
What’s New created or organized outside of the United States or its territories, you
Form 5558 has been revised for use only for an extension of time to file may apply for an EIN by calling 267-941-1099 (toll call).
Form 5500 series (Form 5500, Annual Return/Report of Employee C. Name of Plan
Benefit Plan; Form 5500-SF, Short Form Annual Return/Report of Small
Employee Benefit Plan; Form 5500-EZ, Annual Return of One- Enter the formal name of the plan.
Participant (Owners and Their Spouses) Retirement Plan or A Foreign D. Three-Digit Plan Number (PN)
Plan); and/or Form 8955-SSA, Annual Registration Statement Identifying
Separated Participants With Deferred Vested Benefits. Form 5558 must include the PN. Enter the three-digit PN that the
employer assigned to the plan. Plans must be numbered consecutively
Purpose of Form 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
Use Form 5558 to apply for a one-time extension of time to file the Form be used for any other plan even after the plan is terminated.
5500 series, and Form 8955-SSA.
To avoid processing delays, the most recent version of this E. Plan Year End Date
Form 5558 must be used. For example, this Form 5558 Enter plan year ending date (MM/DD/YYYY). “Plan year” means the
¶! (Rev. January 2024) must be used instead of the September calendar or fiscal year for which the records of the plan are kept.
CAUTION 2018 version or any other prior version. To determine the
most recent version of this form, go to www.irs.gov/Form5558. Part II. Extension of Time To File Form 5500 Series
and/or Form 8955-SSA
Where To File
Use Form 5558 to apply for a one-time extension of time to file the Form
You can file paper Form 5558 with the Department of the Treasury, 5500 series (Form 5500, Form 5500-SF, Form 5500-EZ) and/or Form
Internal Revenue Service Center, Ogden, UT 84201-0045. 8955-SSA.
Private delivery services.You can use certain private delivery services
(PDSs) designated by the IRS to meet the “timely mailing as timely Do not include the Form 5500 series (Form 5500, Form
filing” rule for tax returns. Go to www.irs.gov/PDS for the current list of 5500-SF, Form 5500-EZ) or the Form 8955-SSA with this
designated services. ¶! form.
The PDS can tell you how to get written proof of the mailing date. CAUTION
For the IRS mailing address to use if you’re using a PDS, go to Exception: Form 5500, Form 5500-SF, Form 5500-EZ, and Form
www.irs.gov/PDSstreetAddresses. 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
PDSs can’t deliver items to P.O. boxes. You must use the
(and are not required to file Form 5558) if both of the following
U.S. Postal Service to mail any item to an IRS P.O. box
conditions are met: (1) the plan year and the employer’s tax year are
¶! address.
CAUTION 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
Specific Instructions 8955-SSA. An extension granted under this exception cannot be
extended further by filing Form 5558 after the normal due date of Form
Part I. Identification 5500, Form 5500-SF, Form 5500-EZ, or Form 8955-SSA.
A. Name and Address An extension of time to file Form 5500, Form 5500-SF, Form 5500-EZ,
Enter your name and address in the heading if you are requesting an and/or Form 8955-SSA does not operate as an extension of time to file
extension of time to file Form 5500, Form 5500-SF, Form 5500-EZ, and/ the PBGC (Pension Benefit Guaranty Corporation) Form 1, Annual
or Form 8955-SSA. Premium Payment.
The plan sponsor (generally, the employer for a single-employer plan) How to file. A separate Form 5558 must be used for each plan for
or plan administrator listed on the application should be the same as the which an extension is requested. For example, if an employer maintains
plan sponsor or plan administrator listed on the annual return/report a defined benefit plan and a profit-sharing plan, a separate Form 5558
filed for the plan. 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
Include the suite, room, or other unit number after the street address. Form 8955-SSA.
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. 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
If the entity’s address is outside the United States or its territories, be processed.
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 When to file. To request an extension of time to file Form 5500, Form
country’s practice for entering the postal code. Do not abbreviate the 5500-SF, Form 5500-EZ, and/or Form 8955-SSA, file Form 5558 on
country name. 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
If your mailing address has changed since you filed your last return, 8955-SSA would otherwise be due, without extension.
use Form 8822-B, Change of Address or Responsible Party —
Business, to notify the IRS of the change. A new address shown on Applications for an extension of time to file Form 5500, Form 5500-SF,
Form 5558 will not update your records. You can get Form 8822-B at Form 5500-EZ, and/or Form 8955-SSA that are filed on or before the
www.irs.gov/Form8822B. 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.

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Form 5558 (Rev. 1-2024) Page 3
Note: If the filing date falls on a Saturday, Sunday, or legal holiday, the Section 6109 requires you to provide your identification number. Failure
return may be filed on the next day that is not a Saturday, Sunday, or to provide this information may delay or prevent processing your
legal holiday. request; providing false information may subject you to penalties.
Approved copies of Form 5558 requesting an extension of time to file You are not required to provide the information requested on a form
Form 5500, Form 5500-SF, Form 5500-EZ, and/or Form 8955-SSA will that is subject to the Paperwork Reduction Act unless the form displays
not be returned to the filer from the IRS. a valid OMB control number. Books or records relating to a form or its
Line 1. Check this box if the extension of time to file being requested on instructions must be retained as long as their contents may become
line 2 is for the first Form 5500 series return/report filed for the plan. Do material in the administration of any Internal Revenue law. Generally, tax
not check this box if the plan previously filed a Form 5500 series return/ returns and return information are confidential as required by section
report at any time for any year. 6103.
Line 2. Enter on line 2 the due date for which you are requesting to file However, section 6103 allows or requires the IRS to disclose this
Form 5500, Form 5500-SF, or Form 5500-EZ. This date should not be information to others. We may disclose to the Department of Justice for
later than the 15th day of the 3rd month after the normal due date of the civil or criminal litigation, to the Department of Labor and the Pension
return/report. Benefit Guaranty Corporation for the administration of ERISA, and to
cities, states, the District of Columbia, and U.S. commonwealths or
If Form 5558 is timely filed and complete, you will be granted an territories to carry out their tax laws. We may also disclose the
extension to not later than the 15th day of the 3rd month after the information to other countries under a tax treaty, to federal and state
return/report’s normal due date to file Form 5500, Form 5500-SF, or agencies to enforce federal nontax criminal laws, or to federal law
Form 5500-EZ. enforcement and intelligence agencies to combat terrorism.
Line 3. Enter on line 3 the due date for which you are requesting to file The time needed to complete and file this form will vary depending on
Form 8955-SSA. This date should not be later than the 15th day of the individual circumstances. The estimated average time is 24 minutes.
3rd month after the normal due date of the return.
Comments and suggestions. We welcome your comments about this
If Form 5558 is timely filed and complete, you will be granted an publication and suggestions for future editions.
extension to not later than the 15th day of the 3rd month after the
return’s normal due date to file Form 8955-SSA. You can send us comments through www.irs.gov/FormComments.
Or, you can write to the Internal Revenue Service, Tax Forms and
Privacy Act and Paperwork Reduction Act Notice. We ask for the Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC
information on this form to carry out the Internal Revenue laws of the 20224.
United States and the Employee Retirement Income Security Act of Although we can’t respond individually to each comment received, we
1974 (ERISA). We need it to determine if you are entitled to an extension do appreciate your feedback and will consider your comments and
of time to file Form 5500, Form 5500-SF, Form 5500-EZ, and/or Form suggestions as we revise our tax forms, instructions, and publications.
8955-SSA. You are not required to request an extension; however, if you Don’t send tax questions, tax returns, or payments to the above
want an extension, section 6081 requires you to provide the information. address. Instead, see Where To File, earlier.

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