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Form 5558: Application for Extension of Time To File Certain Employee Plan Returns
IRS Form 5558 is the Application for Extension of Time To File Certain Employee Plan Returns. Plan sponsors use it to request a one‑time extension, which if granted extends filing to the 15th day of the third month after the normal due date.
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IRS Form 5558 - Application for Extension of Time To File Certain Employee Plan Returns
IRS Form 5558 is the Application for Extension of Time To File Certain Employee Plan Returns. Plan sponsors use it to request a one‑time extension, which if granted extends filing to the 15th day of the third month after the normal due date.
Risk Radar
Scan points- 1Filing Form 5558 after the plan’s normal due date results in denial of the extension.
- 2Submitting Form 5558 after the plan’s normal due date.
- 3Including the Form 5500 series or Form 8955‑SSA with Form 5558.
- 4Using a version of Form 5558 older than Rev. January 2025.
- 5Failing to check the box for the type of extension requested.
Plain English
Form 5558 lets a plan administrator ask the IRS for extra time to file the required Form 5500 series or Form 8955‑SSA. The request must be made before the original filing deadline. If approved, the plan gets until the 15th day of the third month after that deadline. No other forms may be attached.
Submission Date
- Filing date: 2025-01-30 22:10:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when applying for a one‑time extension of time to file the Form 5500 series or Form 8955‑SSA.
- Do not use it when seeking an extension for the PBGC Form 1, Annual Premium Payment.
- Check Form 8822‑B instead when you need to notify the IRS of a change of address.
Form selector
Use this form or another form?
Address change since last filing
Ensures IRS records are updated because a new address on Form 5558 does not update records
✓ Verify address change is reported on Form 8822-B
Employer lacks an EIN
An EIN is required on Form 5558; applying early avoids processing delays
✓ Confirm EIN application is submitted via Form SS-4 or online
Requesting extensions for multiple plans
A separate Form 5558 must be filed for each plan; lists attached will not be processed
✓ Prepare a distinct Form 5558 for each plan
Deadline or filing window
The filing window opens when the employee‑plan return (Form 5500 series or Form 8955‑SSA) becomes due. The request must be submitted on or before that normal due date. If approved, the extension lasts until the 15th day of the third month after the normal due date. No further extension can be granted after that period.
Checklist
What you need before filling it out
Employer Identification Number (EIN)
Nine‑digit EIN in XX‑XXXXXXX format · Form 5558 Part I, line B
Name of Plan
Formal plan name · Form 5558 Part I, line C
Three‑Digit Plan Number (PN)
Three‑digit number assigned by the employer · Form 5558 Part I, line D
Plan Year End Date
Date in MM/DD/YYYY format · Form 5558 Part I, line E
Mailing address for paper filing
Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045 · Where To File section
Before you submit
- 1Confirm the form revision date is Rev. 1-2025
- 2Enter the nine‑digit EIN in XX‑XXXXXXX format
- 3Enter the formal name of the plan
- 4Enter the assigned three‑digit plan number
- 5Enter the plan year end date as MM/DD/YYYY
- 6Sign the form in the designated signature block
- 7Choose filing method: electronic via EFAST2 or paper mailing
- 8If mailing, address the envelope to the IRS Center, Ogden, UT 84201-0045
- 9Do not attach any list of other plans to the Form 5558
- 10File the form on or before the normal due date of the return or report
- 11Retain a copy of the completed Form 5558 for your records
How to file this form
- 1Verify the form edition is Rev. 1-2025 and that filing is before the return’s normal due date, then keep the revision date as proof of filing
- 2Complete Part I with the EIN, plan name, three‑digit plan number, and plan year end date, then retain the completed fields as proof
- 3Sign the form in the required signature area, then keep the signature page as proof
- 4Submit the form electronically via EFAST2 or mail the paper copy to the IRS Center in Ogden, UT 84201-0045, then obtain an electronic receipt or mailing proof as evidence of filing
- 5File a separate Form 5558 for each plan if multiple extensions are needed, then keep each filed copy as proof
Known limitations
- 1Form 5558 is not required when the plan year matches the employer’s tax year and the employer has been granted an extension of its federal income tax return beyond the normal due date — [Form p.2]
- 2An extension granted under the automatic exception cannot be further extended by filing Form 5558 after the normal due date of the Form 5500 series or Form 8955-SSA — [Form p.2]
- 3Form 5558 does not provide an extension for the PBGC Form 1, Annual Premium Payment — [Form p.2]
- 4Form 5500 series and Form 8955-SSA must not be attached to Form 5558 — [Form p.2]
- 5A separate Form 5558 must be filed for each plan; multiple plans cannot be combined on a single form — [Form p.2]
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is Rev. 1-2025; the instructions direct users to www.irs.gov/Form5558 for the latest information and note that beginning January 1, 2025 electronic filing through EFAST2 is now allowed.
What changed or needs a fresh check
- Edition date — confirm the form revision reads Rev. 1-2025
- Fee — Not stated in the official source
- Mailing address — confirm paper filings are sent to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045
- Signature — Not stated in the official source
- Electronic filing — confirm you can submit the form electronically through EFAST2 as allowed beginning January 1, 2025
Quick Facts
Downloads
After you file
- 1Keep the mailing proof provided by the private delivery service as evidence of timely filing — [Form p.2]
Sources
- SRCForm 5558 (Rev. January 2025) is the Application for Extension of Time To File Certain Employee Plan Returns — [Form p.1]
- SRCForm 5558 can be filed electronically through EFAST2 or can be filed with the IRS on paper — [Form p.2]
- SRCAutomatic extension exception applies when the plan year equals the employer’s tax year and the employer has been granted an extension of its federal income tax return beyond the normal due date — [Form p.2]
- SRCAn extension granted under the automatic exception cannot be extended further by filing Form 5558 after the normal due date — [Form p.2]
- SRCForm 5558 does not provide an extension for the PBGC Form 1, Annual Premium Payment — [Form p.2]
- SRCA separate Form 5558 must be used for each plan — [Form p.2]
- SRCDo not attach Form 5500 series or Form 8955-SSA with this form — [Form p.2]
- SRCPrivate delivery services cannot deliver to P.O. boxes; use the U.S. Postal Service for IRS P.O. box addresses — [Form p.2]
- SRCUse Form 8822-B to change address; a new address on Form 5558 will not update IRS records — [Form p.2]
- SRCEnter the nine‑digit EIN in XX-XXXXXXX format; apply online or via Form SS-4 if no EIN exists — [Form p.2]
Common confusion points
Do I need to file Form 5558 if my employer already got an extension on its tax return?
Because the automatic exception may apply when the plan year equals the employer’s tax year and the employer has a tax‑return extension.
→ Verify that both conditions are met before skipping Form 5558.
Can I attach my Form 5500 with Form 5558?
The form’s instructions caution not to include the Form 5500 series or Form 8955‑SSA with Form 5558.
→ Ensure no Form 5500 or Form 8955‑SSA is attached to the extension request.
Can a private delivery service send Form 5558 to an IRS P.O. box?
Private delivery services are prohibited from delivering to P.O. boxes; only USPS may be used for such addresses.
→ Use USPS if the IRS mailing address is a P.O. box.
Do I need a separate Form 5558 for each of my multiple plans?
The instructions state a separate Form 5558 is required for each plan, though one form can cover both the Form 5500 series and Form 8955‑SSA for the same plan.
→ File one Form 5558 per plan unless extending both series for that single plan.
Can I file Form 5558 after the normal due date of the Form 5500?
Extensions cannot be requested after the normal due date; the automatic exception cannot be extended further.
→ Submit Form 5558 before the original Form 5500 due date.
Does Form 5558 also extend the PBGC Form 1 deadline?
The form’s caution notes it does not operate as an extension for the PBGC Form 1.
→ Confirm PBGC Form 1 has its own extension process separate from Form 5558.
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Questions about IRS Form 5558
What is IRS Form 5558 used for?
Form 5558 lets a plan administrator ask the IRS for extra time to file the required Form 5500 series or Form 8955‑SSA. The request must be made before the original filing deadline. If approved, the plan gets until the 15th day of the third month after that deadline. No other forms may be attached.
Who must file IRS Form 5558?
Plan administrators or sponsors who need an extension for a specific employee benefit plan must file IRS Form 5558.
What information does IRS Form 5558 require?
Part I gathers the filer’s name, address, EIN, plan name, three‑digit plan number, and plan year‑end date. Part II requests the extension and specifies the new filing date.
When is IRS Form 5558 due?
Form 5558 must be filed on or before the return/report’s normal due date for the Form 5500 series or Form 8955‑SSA.
Where do I file IRS Form 5558?
Form 5558 can be filed electronically through EFAST2 or mailed on paper to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0045. Private delivery services may be used for paper filing, but not to an IRS P.O. box.
How do I complete IRS Form 5558?
First, complete Part I with the plan’s identification details. Next, check the appropriate box in Part II and enter the requested extension date. Sign the form, then submit it electronically via EFAST2 or mail it to the IRS Center in Ogden, UT. Keep a copy for your records.
What happens if IRS Form 5558 is filed incorrectly?
Using an outdated version or attaching the Form 5500 series with Form 5558 can cause processing delays or denial of the extension request.
Do I need to file Form 5558 if my employer already got an extension on its tax return?
Because the automatic exception may apply when the plan year equals the employer’s tax year and the employer has a tax‑return extension. Verify that both conditions are met before skipping Form 5558.
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