Application for Extension of Time
Form 5558
(Rev. January 2008)
To File Certain Employee Plan Returns
OMB No. 1545-0212
Department of the Treasury For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 3. File With IRS Only
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).
Number, street, and room or suite no. (If a P.O. box, see instructions)
Social security number (SSN)
City or town, state, and ZIP code
C Plan name Plan Plan year ending—
number MM DD YYYY
1
2
3
Part II Extension of Time to File Form 5500 or Form 5500-EZ (see instructions)
1 I request an extension of time until / / to file Form 5500 or Form 5500-EZ.
The application is automatically approved to the date shown on line 1 (above) if: (a) the Form 5558 is filed on or before the
normal due date of Form 5500 or 5500-EZ for which this extension is requested, and (b) the date on line 1 is no more than 21⁄ 2
months after the normal due date.
You must attach a copy of this Form 5558 to each Form 5500 and 5500-EZ filed after the due date for the plans listed in C above.
Note. A signature is not required if you are requesting an extension to file Form 5500 or Form 5500-EZ.
Part III Extension of Time to File Form 5330 (see instructions)
2 I request an extension of time until / / to file Form 5330.
You may be approved for up to a six (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
3 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. 1-2008)
Form 5558 (Rev. 1-2008) Page 2
General Instructions the Form 5500, Form 5500-EZ or Exception: Form 5500 and Form
Form 5330. If you are filing for other 5500-EZ filers are automatically
Purpose of Form than a single employer, enter the plan granted extensions of time to file until
Use Form 5558 to apply for a administrator’s or plan sponsor’s the extended due date of the federal
one-time extension of time to file Form name and address on the application. income tax return of the employer (and
5500, Annual Return/Report of The plan sponsor listed on this are not required to file Form 5558) if
Employee Benefit Plan; Form 5500-EZ, application should be the same as the all the following conditions are met: (1)
Annual Return of One-Participant plan sponsor listed on the annual the plan year and the employer’s tax
(Owners and Their Spouses) return/report filed for the plan. year are the same; (2) the employer
Retirement Plan; or Form 5330, Return Include the suite, room, or other unit has been granted an extension of time
of Excise Taxes Related to Employee number after the street address. If the to file its federal income tax return to a
Benefit Plans. Post Office does not deliver mail to date later than the normal due date for
the street address and you have a filing the Form 5500 or Form 5500-EZ;
An extension of time to file and (3) a photocopy of the IRS
does not extend the time P.O. box, show the box number
instead of the street address. extension of time to file the federal
to pay the tax due. Any tax income tax return is attached to the
CAUTION due must be paid with this B. Filer’s Identifying Number Form 5500 or Form 5500-EZ. An
application. Additionally, interest is extension granted under this exception
Employer Identification Number
charged on taxes not paid by the due cannot be extended further by filing a
(EIN). Enter the nine-digit EIN
date even if an extension of time to file Form 5558 after the normal due date
assigned to the employer for all
is granted. of the Form 5500 or Form 5500-EZ.
applications filed for Form 5500 or
Form 5500-EZ. Also enter the EIN for An extension of time to file a Form
Where To File applications filed for Form 5330 (see 5500 or Form 5500-EZ does not
File Form 5558 with the Internal Social Security Number (SSN) below operate as an extension of time to file
Revenue Service Center, Ogden, UT for exceptions). the PBGC Form 1.
84201-0027. If the employer does not have an How to file. In general, a separate
Private Delivery Services. You can EIN, the employer must apply for one. Form 5558 is used for each return for
use certain private delivery services An EIN can be applied for: which you are requesting an
designated by the IRS to meet the ● Online by clicking the Online EIN extension. However, if you are a single
“timely mailing treated as timely Application link at www.irs.gov. The employer and all your plan years end
filing/paying” rule for tax returns and EIN is issued immediately once the on the same date, file only one Form
payments. If you use a private delivery application information is validated. 5558 to request an extension of time
service designated by the IRS (rather to file more than one Form 5500 or
than the U.S. Postal Service) to send ● By telephone at 1-800-829-4933.
Form 5500-EZ. Attach a photocopy of
your return, the postmark date ● By fax using the FAX-TIN numbers the completed extension request to
generally is the date the private for your state listed on page 2 of the your Form 5500 or Form 5500-EZ.
delivery service records in its database Instructions for Form SS-4.
When to file. To request an extension
or marks on the mailing label. The ● Employers who do not have an EIN
of time to file Form 5500 or Form
private delivery service can tell you may apply for one by attaching a
5500-EZ, file Form 5558 on or before
how to get written proof of this date. completed Form SS-4, Application for
the return’s normal due date. The
The following are designated private Employer Identification Number, to this
normal due date is the date the Form
delivery services: form.
5500 or Form 5500-EZ would
The online application process is
● DHL Express (DHL): DHL Same Day otherwise be due, without extension.
not yet available for corporations with
Service, DHL Next Day 10:30 am, DHL Applications for extension of time to
addresses in foreign countries or
Next Day 12:00 pm, DHL Next Day file Form 5500 and Form 5500-EZ that
Puerto Rico.
3:00 pm, and DHL 2nd Day Service. are filed on or before the
Social Security Number (SSN). If you return/report’s normal due date on a
● Federal Express (FedEx): FedEx made excess contributions to a Code
Priority Overnight, FedEx Standard properly completed Form 5558 will be
section 403(b)(7)(A) custodial account automatically approved to the date
Overnight, FedEx 2 Day, FedEx or you are a disqualified person other
International Priority, and FedEx that is not more than 21⁄ 2 months after
than an employer, enter your SSN. the return/report’s normal due date.
International First.
● United Parcel Service (UPS): UPS C. Plan Information Approved copies of Form 5558,
Next Day Air, UPS Next Day Air Saver, Complete the entire table (plan name, requesting an extension to file Form
UPS 2nd Day Air, UPS 2nd Day Air plan number, and plan year ending) for 5500 or Form 5500-EZ, will not be
A.M., UPS Worldwide Express Plus, all plans included on this Form 5558. returned to the filer from the IRS.
and UPS Worldwide Express. Line 1. Enter on line 1 the due date
Part II. Extension of Time to for which you are requesting to file
Specific Instructions File Form 5500 or Form Form 5500 or Form 5500-EZ. This
Part I. Identification 5500-EZ date should not be more than 21⁄ 2
months after the normal due date of
A. Name and Address Use Form 5558 to apply for a the return.
Enter your name and address in the one-time extension of time to file
heading if you are a single employer Form 5500 or Form 5500-EZ.
requesting an extension of time to file
the Form 5500, Form 5500-EZ or
Form 5558 (Rev. 1-2008) Page 3
When using Form 5558 to request If you changed your mailing address 5500-EZ, or 5330. If you want an
an extension of time to file Form 5500 after you filed your last return, use extension, you are required to give us
or Form 5500-EZ plan sponsors or Form 8822, Change of Address, to the information. Section 6109 requires
plan administrators are not required to notify the IRS of the change. You can you to provide your taxpayer
sign the form. If Form 5558 is timely get Form 8822 by calling identification number (SSN or EIN). If
filed and complete, you will be granted 1-800-829-3676 or you can access you fail to provide this information in a
an additional 21⁄ 2 months to file Form the IRS website at www.irs.gov 24 timely manner, you may be liable for
5500 or Form 5500-EZ. hours a day, 7 days a week. penalties and interest.
Part III. Extension of Time to Line 3. The IRS will grant a You are not required to provide the
reasonable extension of time (not to information requested on a form that
File Form 5330 exceed 6 months) for filing Form 5330 is subject to the Paperwork Reduction
File one Form 5558 to request an if you file a timely application showing Act unless the form displays a valid
extension of time to file Form 5330 for that you are unable to file Form 5330 OMB control number. Books or
excise taxes with the same filing due because of circumstances beyond records relating to a form or its
date. For specific information on your control. Clearly describe these instructions must be retained as long
excise tax due dates, see the circumstances. Generally, an as their contents may become material
Instructions for Form 5330. application will be considered on the in the administration of any Internal
Note: Effective January 1, 2008, the basis of your own efforts to fulfill this Revenue law. Generally, tax returns
IRS will no longer return stamped filing responsibility, rather than the and return information are confidential
copies of the Form 5558 to filers who convenience of anyone providing help as required by Code section 6103.
request an extension of time to file a in preparing the return. However, However, section 6103 allows or
Form 5330. Instead you will receive a consideration will be given to any requires the Internal Revenue Service
computer generated notice to inform circumstances that prevent your to disclose or give the information
you if your extension is approved or practitioner, for reasons beyond his or shown on your tax return to others as
denied. Because of this change, we her control, from filing the return by described in the Code. For example,
ask you to attach a photocopy of this the normal due date, and to we may disclose your tax information
notice to your Form 5330. circumstances in which you are unable to the Department of Justice to
to get needed professional help in enforce the tax laws, both civil and
When to file. To request an extension spite of timely efforts to do so. criminal, and to cities, states, the
of time to file Form 5330, file Form District of Columbia, U.S.
5558 in sufficient time for the Internal If we grant you an
extension of time to file commonwealths or possessions, and
Revenue Service to consider and act certain foreign governments to carry
on it before the return’s normal due Form 5330 and later find
CAUTION that the statements made out their tax laws. We may also
date. disclose this information to other
The normal due date is the date the on this form are false or misleading,
the extension will be null and void. A countries under a tax treaty, to federal
Form 5330 would otherwise be due, and state agencies to enforce federal
without extension. late filing penalty associated with the
form for which you filed this extension nontax criminal law, or to federal law
Line 2. On line 2, enter the requested will be charged. enforcement and intelligence agencies
due date. If your application for to combat terrorism.
extension of time to file Form 5330 is Signature. If you are filing Form 5558 The time needed to complete and
approved, you may be granted an for an extension to file Form 5330, the file this form will vary depending on
extension of up to 6 months after the form must be signed. The person who individual circumstances. The
normal due date of Form 5330. signs this form may be an employer, estimated average time: 24 minutes.
plan sponsor, plan administrator, a
Line 2a. Indicate the Code section(s) disqualified person required to file If you have comments concerning
for the excise tax you are requesting Form 5330, an attorney or certified the accuracy of this time estimate or
an extension. public accountant qualified to practice suggestions for making this form
Line 2b. Enter the amount of tax before the IRS, a person enrolled to simpler, we would be happy to hear
estimated to be due with Form 5330 practice before the IRS, or a person from you. You can write to the Internal
and attach your payment to this form. holding a power of attorney. Revenue Service, Tax Products
Coordinating Committee,
Make your check or money order
SE:W:CAR:MP:T:T:SP, 1111
payable to the “United States Privacy Act and Paperwork Constitution Ave., NW, IR-6526,
Treasury.” Do not send cash. On all Reduction Act Notice Washington, DC 20224. Do not send
checks or money orders, write your
We ask for the information on this the tax form to this address. Instead,
name, Filer’s identifying number (EIN
form to carry out the Internal Revenue see Where To File on page 2.
or SSN), Plan number, Form 5330
Section number, and the tax year to laws of the United States. We need it
which the payment applies. to determine if you are entitled to an
extension of time to file Form 5500,