Instructions For Form 5558 - Application For Extension Of Time To File Certain Employee Plan Returns

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2
Form 5558 (Rev. 11-97)
Page
General Instructions
one Form 5500 series return/report. Attach a
Line 3
list showing the name and plan number of all
The IRS will grant a reasonable extension of
Purpose of Form
the plans for which you are requesting an
time for filing a return if you file a timely
extension and show the month, day, and year
Use Form 5558 to apply for a one-time
application showing that you are unable to file
the plan year ends.
extension of time to file Form 5500 series
the return because of circumstances beyond
When To File
return/reports (Forms 5500, 5500-C/R, and
your control. Clearly describe these
5500-EZ), or Form 5330. The following
circumstances. Generally, an application will
File Form 5558 in sufficient time for the
exception does NOT apply to Form 5330.
be considered on the basis of your own
Internal Revenue Service to consider and act
efforts to fulfill this filing responsibility, rather
Exception: Form 5500 series return/report
on it before the return’s regular due date.
than the convenience of anyone providing
filers are automatically granted extensions of
help in preparing the return. However,
time to file until the extended due date of the
Specific Instructions
consideration will be given to any
Federal income tax return of the employer
circumstances that prevent your practitioner,
(and are not required to file Form 5558) if all
Name and Address
for reasons beyond his or her control, from
the following conditions are met: (1) the plan
Enter your name and address in the heading
filing the return by the due date, and to
year and the employer’s tax year are the
if you are a single employer requesting an
circumstances in which you are unable to get
same; (2) the employer has been granted an
extension of time to file the Form 5500 series
needed professional help in spite of timely
extension of time to file its Federal income tax
annual return/report. If you are filing for other
efforts to do so.
return to a date later than the normal due
than a single employer, enter the plan
date for filing the Form 5500 series
Caution: If we grant you an extension of time
sponsor’s name and address on the
return/report; and (3) a photocopy of the IRS
to file and later find that the statements made
application. The plan sponsor listed on this
extension of time to file the Federal income
on this form are false or misleading, the
application should be the same as the plan
tax return is attached to the Form 5500 series
extension will be null and void. A late filing
sponsor listed on the annual return/report
return/report. An extension granted under this
penalty associated with the form for which
filed for the plan.
exception CANNOT be extended further by
you filed this extension will be charged.
filing a Form 5558 after the original due date
Include the suite, room, or other unit
Signature
of the Form 5500 series annual return/report.
number after the street address. If the Post
Office does not deliver mail to the street
Note: An extension of time to file a Form 5500
The form must be signed. The person who
address and you have a P.O. box, show the
series return/report does not operate as an
signs this form may be an employer or plan
box number instead of the street address. If
extension of time to file the PBGC Form 1.
administrator filing a Form 5500 series
you want this form returned to a different
return/report or 5330, a disqualified person
Where To File
name and/or address, also complete the
filing Form 5330, an attorney or certified
name/address section at the bottom of the
public accountant qualified to practice before
File Form 5558 with the Internal Revenue
form.
the IRS, a person enrolled to practice before
Service Center indicated below. No street
the IRS, or a person holding a power of
Filer’s Identifying Number
address is needed.
attorney.
If the principal office of
Use the following
Enter the nine-digit employer identification
the plan sponsor or the
Internal Revenue
number (EIN) assigned to the employer for all
Paperwork Reduction Act Notice
plan administrator is
Service Center
applications filed for Form 5500 series
located in
address
return/report. Also enter the employer’s EIN
We ask for the information on this form to
for applications filed for Form 5330, unless
carry out the Internal Revenue laws of the
you made excess contributions to a Code
Connecticut, Delaware,
United States. We need it to determine if you
District of Columbia,
section 403(b)(7)(A) custodial account or you
are entitled to an extension of time to file
Foreign Address, Maine,
are a disqualified person other than an
your employee plan returns. If you want an
Maryland, Massachusetts,
employer. If you made excess contributions
extension, you are required to give us the
New Hampshire, New
Holtsville, NY 00501
as described above or are a disqualified
information.
Jersey, New York,
person other than an employer, enter your
Pennsylvania, Puerto Rico,
You are not required to provide the
social security number.
Rhode Island, Vermont,
information requested on a form that is
Virginia
Employers who do not have an EIN may
subject to the Paperwork Reduction Act
apply for one by attaching a completed Form
unless the form displays a valid OMB control
Alabama, Alaska, Arkansas,
SS-4 to this form.
number. Books or records relating to a form
California, Florida, Georgia,
Hawaii, Idaho, Louisiana,
or its instructions must be retained as long as
Line 1
Mississippi, Nevada, North
Atlanta, GA 39901
their contents may become material in the
Carolina, Oregon, South
administration of any Internal Revenue law.
Check the Form 5500 series and/or Form
Carolina, Tennessee,
Generally, tax returns and return information
5330 box(es) to indicate the return(s) for
Washington
are confidential, as required by Code section
which you are requesting an extension.
6103.
Arizona, Colorado, Illinois,
If your application for an extension of time
Indiana, Iowa, Kansas,
The time needed to complete and file this
to file a Form 5500 series return/report is
Kentucky, Michigan,
form will vary depending on individual
approved, you will be granted one extension
Minnesota, Missouri,
circumstances. The estimated average time:
of not more than 2
1
months.
Montana, Nebraska, New
2
Memphis, TN 37501
26 minutes.
Mexico, North Dakota,
If your application for extension of time to
Ohio, Oklahoma, South
If you have comments concerning the
file Form 5330 is approved, you may be
Dakota, Texas, Utah, West
accuracy of this time estimate or suggestions
granted an extension of up to 6 months.
Virginia, Wisconsin,
for making this form simpler, we would be
Enter the amount of tax estimated to be due
Wyoming
happy to hear from you. You can write to the
with Form 5330 and attach your payment to
Tax Forms Committee, Western Area
All Form 5500-EZ filers
Memphis, TN 37501
this form.
Distribution Center, Rancho Cordova, CA
An extension of time to file does not extend
How To File
95743-0001. DO NOT send the tax form to
the time to pay the tax due. Any tax due
this address. Instead, see Where To File
must be paid with this application.
In general, a separate Form 5558 is used for
above.
each return for which you are requesting an
Interest is charged on taxes not paid by the
extension. However, if you are a single
due date even if an extension of time to file is
employer and all your plan years end on the
granted.
same date, file only one Form 5558 to
request an extension of time to file more than

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