Form 5558 - Application For Extension Of Time To File Certain Employee Plan Returns Page 3
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Form 5558 (Rev. 8-2012)
Page
Applications for extension of time to file
approved or denied. Because of this change,
If you are filing Form 5558 for an extension
Form 5500, Form 5500-SF, Form 5500-EZ,
we ask you to attach a photocopy of this
to file Form 5500 series return/report or Form
and/or Form 8955-SSA that are filed on or
notice to your Form 5330.
8955-SSA, a signature is not required.
before the return/report’s normal due date on
When to file. To request an extension of time
a properly completed Form 5558 will be
Privacy Act and Paperwork
to file Form 5330, file Form 5558 in sufficient
automatically approved to the date that is no
time for the IRS to consider and act on it
Reduction Act Notice
later than the 15th day of the third month after
before the return’s normal due date.
the return/report’s normal due date.
We ask for the information on this form to
The normal due date is the date the Form
carry out the Internal Revenue laws of the
Note. If the filing date falls on a Saturday,
5330 would otherwise be due, without
United States and the Employee Retirement
Sunday, or a legal holiday, the return may be
extension.
Income Security Act of 1974 (ERISA). We
filed on the next day that is not a Saturday,
Line 4. On line 4, enter the requested due
need it to determine if you are entitled to an
Sunday, or a legal holiday.
date. If your application for extension of time
extension of time to file Form 5500, Form
Approved copies of Form 5558 requesting
to file Form 5330 is approved, you may be
5500-SF, Form 5500-EZ, and/or Form 8955-
an extension to file Form 5500, Form 5500-
granted an extension of up to 6 months after
SSA, or Form 5330. You are not required to
SF, Form 5500-EZ, and/or Form 8955-SSA
the normal due date of Form 5330.
request an extension; however, if you want an
will not be returned to the filer from the IRS.
extension, section 6081 requires you to
Line 4a. Indicate the section(s) for the excise
Line 1. Check this box if the extension of time
provide the information. Section 6109 requires
tax for which you are requesting an extension.
being requested on line 2 is for the first Form
you to provide your identification number.
Line 4b. Enter the amount of tax estimated to
5500 series return/report filed for the plan.
Failure to provide this information may delay
be due with Form 5330 and attach your
This box should not be checked if the plan
or prevent processing your request; providing
payment to this form.
previously filed a Form 5500 series return/
false information may subject you to
report at any time for any year.
Make your check or money order payable
penalties.
to the “United States Treasury.” Do not send
Line 2. Enter on line 2 the due date for which
You are not required to provide the
cash. On all checks or money orders, write
you are requesting to file Form 5500, Form
information requested on a form that is
your name, filer’s identifying number (EIN or
5500-SF, or Form 5500-EZ. This date should
subject to the Paperwork Reduction Act
SSN), plan number, Form 5330 section
not be later than the 15th day of the third
unless the form displays a valid OMB control
number, and the tax year to which the
month after the normal due date of the return/
number. Books or records relating to a form
payment applies.
report.
or its instructions must be retained as long as
If you changed your mailing address after
their contents may become material in the
When using Form 5558 to request an
you filed your last return, use Form 8822 to
administration of any Internal Revenue law.
extension of time to file Form 5500, Form
notify the IRS of the change. You can get
Generally, tax returns and return information
5500-SF, or Form 5500-EZ, plan sponsors or
Form 8822 by calling 1-800-829-3676 or you
are confidential as required by section 6103.
plan administrators are not required to sign
can access the IRS website at IRS.gov 24
the form. If Form 5558 is timely filed and
However, section 6103 allows or requires
hours a day, 7 days a week.
complete, you will be granted an extension
the Internal Revenue Service to disclose this
Line 5. The IRS will grant a reasonable
not later than the 15th day of the third month
information to others. We may disclose to the
after the return/report’s normal due date to
extension of time (not to exceed 6 months) for
Department of Justice for civil or criminal
file Form 5500, Form 5500-SF, or Form 5500-
filing Form 5330 if you file a timely application
litigation, to the Department of Labor and the
EZ.
showing that you are unable to file Form 5330
Pension Benefit Guaranty Corporation for the
because of circumstances beyond your
administration of ERISA, and to cities, states,
Line 3. Enter on line 3 the due date for which
control. Clearly describe these circumstances.
the District of Columbia, and U.S.
you are requesting to file Form 8955-SSA.
Generally, an application will be considered
commonwealths or possessions to carry out
This date should not be later than the 15
th
day
on the basis of your own efforts to fulfill this
their tax laws. We may also disclose the
of the third month after the normal due date of
filing responsibility, rather than the
information to other countries under a tax
the return.
convenience of anyone providing help in
treaty, to federal and state agencies to
When using Form 5558 to request an
preparing the return. However, consideration
enforce federal nontax criminal laws, or to
extension of time to file Form 8955-SSA, plan
will be given to any circumstances that
federal law enforcement and intelligence
sponsors or plan administrators are not
prevent your practitioner, for reasons beyond
agencies to combat terrorism.
required to sign the form. If Form 5558 is
his or her control, from filing the return by the
The time needed to complete and file this
timely filed and complete, you will be granted
normal due date, and to circumstances in
form will vary depending on individual
an extension not later than the 15th day of the
which you are unable to get needed
circumstances. The estimated average time:
third month after the return's normal due date
professional help in spite of timely efforts to
24 minutes.
to file Form 8955-SSA.
do so.
If you have comments concerning the
Part III. Extension of Time To File
▲
If we grant you an extension of
accuracy of this time estimate or suggestions
!
Form 5330
time to file Form 5330 and later
for making this form simpler, we would be
find that the statements made on
happy to hear from you. You can write to the
File one Form 5558 to request an extension of
CAUTION
this form are false or misleading,
Internal Revenue Service, Tax Products
time to file Form 5330 for excise taxes with
the extension will be null and void. A late filing
Coordinating Committee,
the same filing due date. For specific
penalty associated with the form for which
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.,
information on excise tax due dates, see the
you filed this extension will be charged.
NW, IR-6526, Washington, DC 20224. Do not
Instructions for Form 5330.
send the tax form to this address. Instead,
Signature
▲
An extension of time to file does
see Where To File.
!
not extend the time to pay the
If you are filing Form 5558 for an extension to
tax due. Any tax due must be
file Form 5330, the Form 5558 must be
CAUTION
paid with this application for an
signed. The person who signs this form may
extension of time to file Form 5330.
be an employer, a plan sponsor, a plan
Additionally, interest is charged on taxes
administrator, a disqualified person required
not paid by the due date even if an
to file Form 5330, an attorney or certified
extension of time to file is granted.
public accountant qualified to practice before
the IRS, a person enrolled to practice before
Note. The IRS will no longer return stamped
the IRS, or a person holding a power of
copies of the Form 5558 to filers who request
attorney.
an extension of time to file a Form 5330.
Instead you will receive a computer generated
notice to inform you if your extension is
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