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.
▲
!
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.
▲
!
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.
