Fill - Free fillable Form 5558 Application for Extension of Time To File Plan Returns pdf PDF form

Form 5558

(Rev. September 2018)

Application for Extension of Time

To File Certain Employee Plan Returns

Department of the Treasury

Internal Revenue Service

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For Privacy Act and Paperwork Reduction Act Notice, see instructions.

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Go to www.irs.gov/Form5558 for the latest information.

OMB No. 1545-0212

File With IRS Only

Part I

Identification

Name of filer, plan administrator, or plan sponsor (see instructions)

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

City or town, state, and ZIP code

Filer’s identifying number (see instructions)

Employer identification number (EIN) (9 digits XX-XXXXXXX)

Social security number (SSN) (9 digits XXX-XX-XXXX)

Plan name

Plan

number

Plan year ending—

DD YYYY

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.

Part II

Extension of Time To File Form 5500 Series, and/or Form 8955-SSA

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 . . . . . . . . . . .

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b Enter the payment amount attached . . . . . . . . . . . . . . . . . . . . . .

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c For excise taxes under section 4980 or 4980F of the Code, enter the reversion/amendment date . . .

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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

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Date

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Cat. No. 12005T

Form

5558 (Rev. 9-2018)

Print Form

Form 5558 (Rev. 9-2018)

Page 2

General Instructions

Section references are to the Internal Revenue

Code unless otherwise noted.

What's New

An extension of time to file Form 5500 Series

(Form 5500, Annual Return/Report of

Employee Benefit Plan; Form 5500-SF, Short

Form Annual Return/Report of Small

Employee Benefit Plan; Form 5500-EZ,

Annual Return of One-Participant (Owners

and Their Spouses) Retirement Plan); and/or

Form 8955-SSA, Annual Registration

Statement Identifying Separated Participants

With Deferred Vested Benefits; and an

extension of time to file Form 5330, Return of

Excise Taxes Related to Employee Benefit

Plans, must be submitted on separate Forms

5558. A signature is not required for an

extension of time to file Form 5500 series and

Form 8955-SSA. However, a signature is

required for an extension of time to file Form

5330.

Future Developments

For the latest information about developments

related to Form 5558 and its instructions,

such as legislation enacted after they were

published, go to www.irs.gov/Form5558.

Purpose of Form

Use Form 5558 to apply for a one-time

extension of time to file the Form 5500 series,

Form 8955-SSA, or Form 5330.

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CAUTION

To avoid processing delays, the

most recent version of this Form

5558 should always be used. For

example, this Form 5558 (Rev.

September 2018) should be used instead of

the August 2012 version or any other prior

version. To determine the most recent version

of this form, go to www.irs.gov/Retirement.

Where To File

File Form 5558 with the Department of

Treasury, Internal Revenue Service Center,

Ogden, UT 84201-0045.

Private delivery services. You can use

certain private delivery services (PDS)

designated by the IRS to meet the “timely

mailing as timely filing” rule for tax returns. Go

to www.irs.gov/PDS for the current list of

designated services.

The PDS can tell you how to get written

proof of the mailing date.

For the IRS mailing address to use if you're

using PDS, go to

www.irs.gov/PDSstreetAddresses.

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CAUTION

PDS can’t deliver items to P.O.

boxes. You must use the U.S.

Postal Service to mail any item to

an IRS P.O. box address.

Specific Instructions

Part I. Identification

A. Name and Address

Enter your name and address in the heading if

you are requesting an extension of time to file

the Form 5500, Form 5500-SF, Form 5500-

EZ, and/or Form 8955-SSA, or Form 5330.

The plan sponsor (generally, the employer

for a single-employer plan) or plan

administrator listed on the application should

be the same as the plan sponsor or plan

administrator listed on the annual return/

report filed for the plan.

Include the suite, room, or other unit

number after the street address. 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.

If the entity’s address is outside the United

States or its possessions, or territories, 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 country’s practice for entering the postal

code. Do not abbreviate the country name.

If your mailing address has changed since

you filed your last return, use Form 8822-B,

Change of Address or Responsible Party—

Business, to notify the IRS of the change. A

new address shown on Form 5558 will not

update your records. You can get Form 8822-

B at www.irs.gov/Form8822B.

B. Filer’s Identifying Number

Employer identification number (EIN). Enter

the nine-digit EIN in an XX-XXXXXXX format,

assigned to the employer for all applications

filed for the Form 5500 series (Form 5500,

Form 5500-SF, Form 5500-EZ) and/or Form

8955-SSA. Also enter the EIN for applications

filed for Form 5330 (see Social security

number (SSN) next for exceptions).

An entity that does not have an EIN should

apply online by visiting the IRS website at

www.irs.gov/EIN. The organization may also

apply for an EIN by faxing or mailing Form

SS-4 to the IRS. Customers outside the

United States or U.S. possessions may also

apply for an EIN by calling 267-941-1099 (toll

call).

Social security number (SSN). If you made

excess contributions to a section 403(b)(7)(A)

custodial account or you are a disqualified

person other than an employer, and you are

applying for an extension of time to file Form

5330, enter your nine-digit SSN in an XXX-XX-

XXXX format. Do not enter your SSN for Form

5500, Form 5500-SF, Form 5500-EZ, or Form

8955-SSA.

C. Plan Information

Complete the plan name, plan number, and

plan year ending for the plan included on this

Form 5558.

Part II. Extension of Time To File

Form 5500 Series and/or Form

8955-SSA

Use Form 5558 to apply for a one-time

extension of time to file the Form 5500 series

(Form 5500, Form 5500-SF, Form 5500-EZ)

and/or Form 8955-SSA.

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CAUTION

Do not include the Form 5500

series (Form 5500, Form

5500-SF, Form 5500-EZ) or the

Form 8955-SSA with this form.

Exception: Form 5500, Form 5500-SF, Form

5500-EZ, and Form 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 (and are

not required to file Form 5558) if both of the

following conditions are met: (1) the plan year

and the employer’s tax year are 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 the Form 5500, Form 5500-SF, Form

5500-EZ, or Form 8955-SSA. An extension

granted under this exception cannot be

extended further by filing a Form 5558 after

the normal due date of the Form 5500, Form

5500-SF, Form 5500-EZ, or Form 8955-SSA.

An extension of time to file a Form 5500,

Form 5500-SF, Form 5500-EZ, and/or Form

8955-SSA does not operate as an extension

of time to file the PBGC (Pension Benefit

Guaranty Corporation) Form 1, Annual

Premium Payment.

How to file. A separate Form 5558 must be

used for each plan for which an extension is

requested. For example, if an employer

maintains a defined benefit plan and a profit-

sharing plan, a separate Form 5558 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

Form 8955-SSA.

Lists of other plans should not be attached

to a Form 5558. Only the plan listed on Form

5558 will be processed. Lists attached to the

Form 5558 will not be processed.

When to file. To request an extension of time

to file Form 5500, Form 5500-SF, Form 5500-

EZ, and/or Form 8955-SSA, file Form 5558 on

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 8955-SSA would otherwise be due,

without extension.

Applications for extension of time to file

Form 5500, Form 5500-SF, Form 5500-EZ,

and/or Form 8955-SSA that are filed on or

before the 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.

Print Form

Form 5558 (Rev. 9-2018)

Page 3

Note: If the filing date falls on a Saturday,

Sunday, or a legal holiday, the return may be

filed on the next day that is not a Saturday,

Sunday, or a legal holiday.

Approved copies of Form 5558 requesting

an extension of time to file Form 5500, Form

5500-SF, Form 5500-EZ, and/or Form 8955-

SSA will not be returned to the filer from the

IRS.

Line 1. Check this box if the extension of time

being requested on line 2 is for the first Form

5500 series return/report filed for the plan.

This box should not be checked if the plan

previously filed a Form 5500 series return/

report at any time for any year.

Line 2. Enter on line 2 the due date for which

you are requesting to file Form 5500, Form

5500-SF, or Form 5500-EZ. This date should

not be later than the 15th day of the 3rd

month after the normal due date of the return/

report.

When using Form 5558 to request an

extension of time to file Form 5500, Form

5500-SF, or Form 5500-EZ, plan sponsors or

plan administrators are not required to sign

the form. If Form 5558 is timely filed and

complete, you will be granted an extension to

not later than the 15th day of the 3rd month

after the return/report’s normal due date to

file Form 5500, Form 5500-SF, or Form 5500-

EZ.

Line 3. Enter on line 3 the due date for which

you are requesting to file Form 8955-SSA.

This date should not be later than the 15th

day of the 3rd month after the normal due

date of the return.

When using Form 5558 to request an

extension of time to file Form 8955-SSA, plan

sponsors or plan administrators are not

required to sign the form. If Form 5558 is

timely filed and complete, you will be granted

an extension to not later than the 15th day of

the 3rd month after the return's normal due

date to file Form 8955-SSA.

Part III. Extension of Time To File

Form 5330

File one Form 5558 to request an extension of

time to file Form 5330 for excise taxes with

the same filing due date. For specific

information on excise tax due dates, see the

Instructions for Form 5330.

How to file. A separate Form 5558 must be

used for an extension of time to file Form

5330. For example, if an employer maintains a

profit-sharing plan and wishes to request

extensions of time to file Form 5500 and Form

5330 for the plan, a separate Form 5558 must

be used for an extension of time to file Form

5500 and an extension of time to file Form

5330.

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CAUTION

An extension of time to file does

not extend the time to pay the

tax due. Any tax due must be

paid with this application for an

extension of time to file Form 5330.

Additionally, interest is charged on taxes

not paid by the due date even if an

extension of time to file is granted.

Note: The IRS will no longer return stamped

copies of the Form 5558 to filers who request

an extension of time to file a Form 5330.

Instead, you will receive a computer-

generated notice to inform you if your

extension is approved or denied. Because of

this change, we ask you to attach a

photocopy of this notice to your Form 5330.

When to file. To request an extension of time

to file Form 5330, file Form 5558 in sufficient

time for the IRS to consider and act on it

before the return’s normal due date.

The normal due date is the date the Form

5330 would otherwise be due, without

extension.

Line 4. On line 4, enter the requested due

date. If your application for extension of time

to file Form 5330 is approved, you may be

granted an extension of up to 6 months after

the normal due date of Form 5330.

Line 4a. Indicate the section(s) for the excise

tax for which you are requesting an extension.

Line 4b. Enter the amount of tax estimated to

be due with Form 5330 and attach your

payment to this form.

Make your check or money order payable

to “United States Treasury.” Do not send

cash. On all checks or money orders, write

your name, filer’s identifying number (EIN or

SSN), plan number, Form 5330 section

number, and the tax year to which the

payment applies.

Line 5. The IRS will grant a reasonable

extension of time (not to exceed 6 months) for

filing Form 5330 if you file a timely application

showing that you are unable to file Form 5330

because of circumstances beyond your

control. Clearly describe these circumstances.

Generally, an application will be considered

on the basis of your own efforts to fulfill this

filing responsibility, rather than the

convenience of anyone providing help in

preparing the return. However, consideration

will be given to any circumstances that

prevent your practitioner, for reasons beyond

his or her control, from filing the return by the

normal due date, and to circumstances in

which you are unable to get needed

professional help in spite of timely efforts to

do so.

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CAUTION

If we grant you an extension of

time to file Form 5330 and later

find that the statements made on

this form are false or misleading,

the extension will be null and void. A late filing

penalty associated with the form for which

you filed this extension will be charged.

Signature

If you are filing Form 5558 for an extension of

time to file Form 5330, the Form 5558 must

be signed. The person who signs this form

may be an employer, a plan sponsor, a plan

administrator, a disqualified person required

to file Form 5330, an attorney or certified

public accountant qualified to practice before

the IRS, a person enrolled to practice before

the IRS, or a person holding a power of

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.

Privacy Act and Paperwork

Reduction Act Notice

We ask for the information on this form to

carry out the Internal Revenue laws of the

United States and the Employee Retirement

Income Security Act of 1974 (ERISA). We

need it to determine if you are entitled to an

extension of time to file Form 5500, Form

5500-SF, Form 5500-EZ, and/or Form 8955-

SSA, or Form 5330. You are not required to

request an extension; however, if you want an

extension, section 6081 requires you to

provide the information. Section 6109 requires

you to provide your identification number.

Failure to provide this information may delay

or prevent processing your request; providing

false information may subject you to

penalties.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB control

number. Books or records relating to a form

or its instructions must be retained as long as

their contents may become material in the

administration of any Internal Revenue law.

Generally, tax returns and return information

are confidential as required by section 6103.

However, section 6103 allows or requires

the IRS to disclose this information to others.

We may disclose to the Department of Justice

for civil or criminal litigation, to the

Department of Labor and the Pension Benefit

Guaranty Corporation for the administration of

ERISA, and to cities, states, the District of

Columbia, and U.S. commonwealths or

possessions to carry out their tax laws. We

may also disclose the information to other

countries under a tax treaty, to federal and

state agencies to enforce federal nontax

criminal laws, or to federal law enforcement

and intelligence agencies to combat terrorism.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is

24 minutes.

If you have comments concerning the

accuracy of this time estimate or suggestions

for making this form simpler, we would be

happy to hear from you. You can send us

comments through www.irs.gov/

FormComments. Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Do not send the tax form to this address.

Instead, see Where To File, earlier.

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