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Application for Extension of Time OMB No. 1545-0212
Form 5558
(Rev. September 2018) To File Certain Employee Plan Returns
▶ For Privacy Act and Paperwork Reduction Act Notice, see instructions. 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 Filer’s identifying number (see instructions)
Employer identification number (EIN) (9 digits XX-XXXXXXX)
Number, street, and room or suite no. (If a P.O. box, see instructions)
Social security number (SSN) (9 digits XXX-XX-XXXX)
City or town, state, and ZIP code

C Plan name Plan Plan year ending—
number MM DD YYYY

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, C above.

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 3rd 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. 9-2018)

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Form 5558 (Rev. 9-2018) Page 2
General Instructions Specific Instructions Part II. Extension of Time To File
Form 5500 Series and/or Form
Section references are to the Internal Revenue Part I. Identification 8955-SSA
Code unless otherwise noted.
A. Name and Address Use Form 5558 to apply for a one-time
What's New Enter your name and address in the heading if extension of time to file the Form 5500 series
An extension of time to file Form 5500 Series you are requesting an extension of time to file (Form 5500, Form 5500-SF, Form 5500-EZ)
(Form 5500, Annual Return/Report of the Form 5500, Form 5500-SF, Form 5500- and/or Form 8955-SSA.
Employee Benefit Plan; Form 5500-SF, Short EZ, and/or Form 8955-SSA, or Form 5330. Do not include the Form 5500
Form Annual Return/Report of Small The plan sponsor (generally, the employer series (Form 5500, Form
5500-SF, Form 5500-EZ) or the
Employee Benefit Plan; Form 5500-EZ, for a single-employer plan) or plan ▲CAUTION! Form 8955-SSA with this form.
Annual Return of One-Participant (Owners administrator listed on the application should
and Their Spouses) Retirement Plan); and/or be the same as the plan sponsor or plan Exception: Form 5500, Form 5500-SF,Form
Form 8955-SSA, Annual Registration administrator listed on the annual return/ 5500-EZ, and Form 8955-SSA filersare
Statement Identifying Separated Participants report filed for the plan. automatically granted extensions oftime to
With Deferred Vested Benefits; and an
extension of time to file Form 5330, Return of Include the suite, room, or other unit file until the extended due date ofthe federal
Excise Taxes Related to Employee Benefit number after the street address. If the Post income tax return of theemployer (and are
Plans, must be submitted on separate Forms Office does not deliver mail to the street not required to file Form5558) if both of the
5558. A signature is not required for an address and you have a P.O. box, show the following conditions aremet: (1) the plan year
extension of time to file Form 5500 series and box number instead of the street address. and the employer’stax year are the same;
Form 8955-SSA. However, a signature is If the entity’s address is outside the United and (2) theemployer has been granted an
required for an extension of time to file Form States or its possessions, or territories, enter extension oftime to file its federal income tax
5330. in the space for city or town, state, and ZIP return toa date later than the normal due date
code, the information in the following order: forfiling the Form 5500, Form 5500-SF, Form
Future Developments city, province or state, and country. Follow 5500-EZ, or Form 8955-SSA. An extension
For the latest information about developments the country’s practice for entering the postal granted under this exception cannot be
related to Form 5558 and its instructions, code. Do not abbreviate the country name. extended further by filing a Form 5558after
such as legislation enacted after they were If your mailing address has changed since the normal due date of the Form5500, Form
published, go to www.irs.gov/Form5558. you filed your last return, use Form 8822-B, 5500-SF, Form 5500-EZ, orForm 8955-SSA.
Purpose of Form Change of Address or Responsible Party— An extension of time to file a Form 5500,
Business, to notify the IRS of the change. A Form 5500-SF, Form 5500-EZ, and/or Form
Use Form 5558 to apply for a one-time new address shown on Form 5558 will not 8955-SSA does not operate as an extension
extension of time to file the Form 5500 series, update your records. You can get Form 8822- of time to file the PBGC (Pension Benefit
Form 8955-SSA, or Form 5330. B at www.irs.gov/Form8822B. Guaranty Corporation) Form 1, Annual
Premium Payment.
To avoid processing delays, the B. Filer’s Identifying Number
most recent version of this Form How to file. A separate Form 5558 must be
5558 should always be used. For Employer identification number (EIN). Enter used for each plan for which an extension is
▲CAUTION! example, this Form 5558 (Rev. the nine-digit EIN in an XX-XXXXXXX format, requested. For example, if an employer
September 2018) should be used instead of assigned to theemployer for all applications maintains a defined benefit plan and a profit-
the August 2012 version or any other prior filed for theForm 5500 series (Form 5500, sharing plan, a separate Form 5558 must be
version. To determine the most recent version Form5500-SF, Form 5500-EZ) and/or Form filed for each plan. A single Form 5558 may,
of this form, go to www.irs.gov/Retirement. 8955-SSA. Also enter the EIN forapplications however, be used to extend the time to file a
filed for Form 5330 (see Socialsecurity plan's Form 5500 series return/report and its
Where To File number (SSN) next for exceptions). Form 8955-SSA.
File Form 5558 with the Department of An entity that does not have an EIN should Lists of other plans should not be attached
Treasury, Internal Revenue Service Center, apply online by visiting the IRS website at to a Form 5558. Only the plan listed on Form
Ogden, UT 84201-0045. www.irs.gov/EIN. The organization may also 5558 will be processed. Lists attached to the
apply for an EIN by faxing or mailing Form Form 5558 will not be processed.
Private delivery services. You can use SS-4 to the IRS. Customers outside the
certain private delivery services (PDS) United States or U.S. possessions may also When to file. To request an extension oftime
designatedby the IRS to meet the “timely apply for an EIN by calling 267-941-1099 (toll to file Form 5500, Form 5500-SF,Form 5500-
mailingas timely filing” rule for taxreturns. Go call). EZ, and/or Form 8955-SSA, fileForm 5558 on
or before the return/report’s normal due date.
to www.irs.gov/PDS for the current list of Social security number (SSN). If youmade The normal due date isthe date the Form
designated services. excess contributions to a section403(b)(7)(A) 5500, Form 5500-SF,Form 5500-EZ, and/or
The PDS can tell you how to get written custodial account or you are adisqualified Form 8955-SSAwould otherwise be due,
proof of the mailing date. person other than an employer,and you are without extension.
For the IRS mailing address to use if you're applying for an extension oftime to file Form
using PDS, go to www.irs.gov/PDSstreetAddresses. 5330, enter your nine-digit SSN in an XXX-XX- Applications for extension of time to file
XXXX format. Donot enter your SSN for Form Form 5500, Form 5500-SF, Form 5500-EZ,
PDS can’t deliver items to P.O. 5500, Form5500-SF, Form 5500-EZ, or Form and/or Form 8955-SSA that are filed on or
boxes. You must use the U.S. 8955-SSA. before the return/report’s normal due date on
Postal Service to mail any item to a properly completed Form 5558 will be
▲CAUTION! an IRS P.O. box address. C. Plan Information automatically approved to the date that is no
Complete the plan name, plan number, and later than the 15th day of the 3rd month after
plan year ending for the plan included on this the return/report’s normal due date.
Form 5558.

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Form 5558 (Rev. 9-2018) Page 3
Note: If the filing date falls on a Saturday, Note: The IRS will no longer returnstamped Privacy Act and Paperwork
Sunday, or a legal holiday, the returnmay be copies of the Form 5558 to filerswho request Reduction Act Notice
filed on the next day that is not aSaturday, an extension of time to file aForm 5330. We ask for the information on this form to
Sunday, or a legal holiday. Instead, you will receive acomputer- carry out the Internal Revenue laws of the
Approved copies of Form 5558 requesting generated notice to inform you ifyour United States and the Employee Retirement
an extension of time to file Form 5500, Form extension is approved or denied.Because of Income Security Act of 1974 (ERISA). We
5500-SF, Form 5500-EZ, and/or Form 8955- this change, we ask you toattach a need it to determine if you are entitled to an
SSA will not be returned to the filer from the photocopy of this notice to yourForm 5330. extension of time to file Form 5500, Form
IRS. When to file. To request an extension oftime 5500-SF, Form 5500-EZ, and/or Form 8955-
Line 1. Check this box if the extension of time to file Form 5330, file Form 5558 insufficient SSA, or Form 5330. You are not required to
being requested on line 2 is for the first Form time for the IRS to consider andact on it request an extension; however, if you want an
5500 series return/report filed for the plan. before the return’s normal duedate. extension, section 6081 requires you to
This box should not be checked if the plan The normal due date is the date the Form provide the information. Section 6109 requires
previously filed a Form 5500 series return/ 5330 would otherwise be due, without you to provide your identification number.
report at any time for any year. extension. Failure to provide this information may delay
Line 2. Enter on line 2 the due date forwhich Line 4. On line 4, enter the requested due or prevent processing your request; providing
you are requesting to file Form5500, Form date. If your application for extension oftime false information may subject you to
5500-SF, or Form 5500-EZ.This date should to file Form 5330 is approved, youmay be penalties.
not be later than the 15thday of the 3rd granted an extension of up to 6months after You are not required to provide the
month after the normal duedate of the return/the normal due date of Form5330. information requested on a form that is
report. Line 4a. Indicate the section(s) for theexcise subject to the Paperwork Reduction Act
When using Form 5558 to request an tax for which you are requesting anextension. unless the form displays a valid OMB control
number. Books or records relating to a form
extension of time to file Form 5500, Form Line 4b. Enter the amount of tax estimatedto or its instructions must be retained as long as
5500-SF, or Form 5500-EZ, plan sponsors or be due with Form 5330 and attach your their contents may become material in the
plan administrators are not required to sign payment to this form. administration of any Internal Revenue law.
the form. If Form 5558 is timely filed and
complete, you will be granted an extension to Make your check or money order payable Generally, tax returns and return information
not later than the 15th day of the 3rd month to “United States Treasury.” Do not send are confidential as required by section 6103.
after the return/report’s normal due date to cash. On all checks or money orders, write However, section 6103 allows or requires
file Form 5500, Form 5500-SF, or Form 5500- your name, filer’s identifying number (EIN or the IRS to disclose this information to others.
EZ. SSN), plan number, Form 5330 section We may disclose to the Department of Justice
number, and the tax year to which the for civil or criminal litigation, to the
Line 3. Enter on line 3 the due date forwhich payment applies. Department of Labor and the Pension Benefit
you are requesting to file Form8955-SSA. Guaranty Corporation for the administration of
This date should not be later than the 15th Line 5. The IRS will grant a reasonable
day of the 3rd month after the normal due extension of time (not to exceed 6 months)for ERISA, and to cities, states, the District of
dateof the return. filing Form 5330 if you file a timelyapplication Columbia, and U.S. commonwealths or
showing that you are unable tofile Form 5330 possessions to carry out their tax laws. We
When using Form 5558 to request an because of circumstancesbeyond your may also disclose the information to other
extension of time to file Form 8955-SSA, plan control. Clearly describethese circumstances. countries under a tax treaty, to federal and
sponsors or plan administrators are not Generally, anapplication will be considered state agencies to enforce federal nontax
required to sign the form. If Form 5558 is on the basisof your own efforts to fulfill this criminal laws, or to federal law enforcement
timely filed and complete, you will be granted filingresponsibility, rather than the and intelligence agencies to combat terrorism.
an extension to not later than the 15th day of convenienceof anyone providing help in The time needed to complete and file this
the 3rd month after the return's normal due preparing thereturn. However, consideration form will vary depending on individual
date to file Form 8955-SSA. will begiven to any circumstances that circumstances. The estimated average time is
Part III. Extension of Time To File preventyour practitioner, for reasons beyond 24 minutes.
his orher control, from filing the return by the
Form 5330 normal due date, and to circumstances in If you have comments concerning the
File one Form 5558 to request an extension of which you are unable to get needed accuracy of this time estimate or suggestions
time to file Form 5330 for excise taxes with professional help in spite of timely effortsto for making this form simpler, we would be
the same filing due date. For specific do so. happy to hear from you. You can send us
information on excise tax due dates, see the comments through www.irs.gov/
Instructions for Form 5330. If we grant you an extension of FormComments. Or you can write to:
time to file Form 5330 and later
find that the statements made on Internal Revenue Service
used for an extension of time to file Form
How to file. A separate Form 5558 must be ▲CAUTION! this form are false or misleading, Tax Forms and Publications
5330. For example, if an employer maintains a the extension will be null and void. A late filing 1111 Constitution Ave. NW, IR-6526
profit-sharing plan and wishes to request penalty associated with the form for which Washington, DC 20224
extensions of time to file Form 5500 and Form you filed this extension will be charged. Do not send the tax form to this address.
5330 for the plan, a separate Form 5558 must Instead, see Where To File, earlier.
be used for an extension of time to file Form Signature
5500 and an extension of time to file Form
5330. If you are filing Form 5558 for an extension of
time to file Form 5330, the Form 5558 must
An extension of time to file does be signed. The person who signs this form
not extend the time to pay the may be an employer, a plan sponsor, a plan
tax due. Any tax due must be administrator, a disqualified person required
▲CAUTION! paid with this application for an to file Form 5330, an attorney or certified
extension of time to file Form 5330. public accountant qualified to practice before
Additionally, interest is charged on taxes the IRS, a person enrolled to practice before
not paid by the due date even if an the IRS, or a person holding a power of
extension of time to file is granted. attorney.
If you are filing Form 5558 for an extension
of time to file Form 5500 series return/report
or Form 8955-SSA, a signature is not
required.

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