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Form 5558: Application for Extension of Time To File Certain Employee Plan Returns
IRS Form 5558 is an Application for Extension of Time To File Certain Employee Plan Returns, used by filers to request extensions for the Form 5500 series and/or Form 8955-SSA. If timely filed, an extension is granted until not later than the 15th day of the 3rd month after the return's 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 an Application for Extension of Time To File Certain Employee Plan Returns, used by filers to request extensions for the Form 5500 series and/or Form 8955-SSA. If timely filed, an extension is granted until not later than the 15th day of the 3rd month after the return's normal due date.
Risk Radar
Scan points- 1Use the correct revision: Form 5558 (Rev. January 2025) must be used instead of prior versions.
- 2Filing without listing the correct plan name in Part I, item C.
- 3Using an outdated version of Form 5558 (e.g., January 2024 edition).
- 4Not checking the box in Part II if requesting an extension for a Form 5500 series return/report.
- 5Failing to enter the correct requested due date on line 2 of Part II.
Plain English
This form allows an employee plan administrator or sponsor to ask the IRS for more time to submit required reports like the Form 5500 series. By filing this, the filer requests a one-time extension until a specific later date. This applies to plans that are not automatically granted extensions due to other conditions.
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 requesting an extension further than the normal due date, as that is the limit granted by this exception.
- Check Form 1 instead when seeking an extension for the PBGC (Pension Benefit Guaranty Corporation) Form 1, Annual Premium Payment.
Form selector
Use this form or another form?
You are filing for a single plan's extension
A separate Form 5558 must be used for each plan requesting an extension.
✓ Check that you have one form per plan.
Your employer has no EIN yet
An entity without an EIN must apply for one before filing Form 5558.
✓ Verify the EIN is present on your Form 5558.
You are sending paper via a PDS
The PDS can provide written proof of mailing date, which meets timely filing rules.
✓ Confirm the PDS accepts mail to an IRS P.O. box.
Deadline or filing window
To request an extension, file Form 5558 on or before the return/report’s normal due date. If filed correctly, the extension grants time until not later than the 15th day of the 3rd month after the return/report’s normal due date. This is a one-time extension.
Checklist
What you need before filling it out
Purpose of Form
Application for Extension of Time To File Certain Employee Plan Returns · General Instructions Section
Filing Method
EFAST2 or paper filing with IRS Center, Ogden, UT 84201-0045 · What’s New section / Where To File
EIN Requirement
Nine-digit EIN in XX-XXXXXXX format · Part I. B. Employer Identification Number
Plan Number (PN)
Three-digit PN assigned by the employer · Part I. D. Three-Digit Plan Number (PN)
Extension Limit
No later than the 15th day of the 3rd month after the normal due date · Part II. Applications for an extension... section
DCG Filing Rule
A DCG reporting arrangement can file a single Form 5558 for Form 5500 · Part II. Lists attached to the Form 5558 section
Before you submit
- 1Confirm you are using Form 5558 (Rev. January 2025) instead of an older version.
- 2Ensure the country name in your mailing address is not abbreviated.
- 3Verify that the Employer Identification Number (EIN) is entered in XX-XXXXXXX format.
- 4Check that you have listed the formal Name of Plan and its three-digit PN correctly.
- 5Confirm the Plan Year End Date is entered in MM/DD/YYYY format.
- 6Ensure you are filing Form 5558 on or before the return’s normal due date to secure automatic approval.
- 7Verify that if you use a Private Delivery Service (PDS), they can deliver to an IRS P.O. box.
How to file this form
- 1Complete Part I by entering your employer's EIN, the formal Plan Name, and the three-digit Plan Number (PN).
- 2Enter the plan year ending date in MM/DD/YYYY format into Part I.
- 3Ensure you use one Form 5558 for each distinct plan requesting an extension, even if filing a single report/return.
- 4File the completed Form 5558 on or before the return’s normal due date either via EFAST2 or by mailing it to the IRS Center in Ogden, UT 84201-0045. Proof of timely mailing is required.
Known limitations
- 1An extension granted under Form 5558 cannot be extended further by filing after the normal due date of the Form 5500 series or Form 8955-SSA.
- 2Filing Form 5558 does not operate as an extension of time to file the PBGC (Pension Benefit Guaranty Corporation) Form 1, Annual Premium Payment.
- 3If a filer meets specific exceptions, they are automatically granted extensions and do not need to file Form 5558: this occurs if the plan year and employer’s tax year are the same AND the employer has been granted an extension of time for its federal income tax return past the normal due date.
- 4A single Form 5558 can extend the filing time for a plan's Form 5500 series return/report AND its Form 8955-SSA, but lists of other plans must not be attached.
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 current edition is Form 5558 (Rev. 1-2025). Information about future developments related to this form can be found at www.irs.gov/Form5558.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 01/25.
- Latest information — verify that www.irs.gov/Form5558 is the current source for updates.
- Mailing address — confirm the paper filing address is Ogden, UT 84201-0045.
- Signature — state plainly when a signature is required (Not stated in the official source).
- EIN format — confirm the Employer Identification Number is entered as XX-XXXXXXX.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 5558.
- 2If you use a Private Delivery Service (PDS), confirm how to get written proof of the mailing date.
- 3Use Form 8822-B, Change of Address or Responsible Party — Business, if your mailing address has changed since filing your last return; simply showing a new address on Form 5558 is not enough to update records.
- 4A separate Form 5558 must be used for each plan requiring an extension.
Sources
- SRCInstructions p.1 — The official title is Application for Extension of Time To File Certain Employee Plan Returns, and the form number is 5558.
- SRCInstructions p.1 — Part I requires the filer's name, plan administrator, or plan sponsor.
- SRCInstructions p.2 — Form 5558 can be filed electronically through EFAST2 or on paper with the IRS (Ogden, UT 84201-0045) as of January 1, 2025.
- SRCInstructions p.2 — A separate Form 5558 must be used for each plan requesting an extension.
- SRCInstructions p.2 — The EIN must be entered in XX-XXXXXXX format on Part I, item B.
- SRCInstructions p.2 — Exception: Filers are automatically granted extensions if the plan year and employer’s tax year are the same AND the employer has been granted a tax extension past the normal due date.
Common confusion points
Who needs to file this form?
A filer, plan administrator, or plan sponsor files Form 5558.
→ Ensure the name listed in Part I is correct.
What if my company has two different retirement plans?
You must use a separate Form 5558 for each individual plan you want to extend.
→ Do not list multiple plans on one form unless they are both covered by the extension request.
Can I file this electronically or on paper?
Effective January 1, 2025, it can be filed electronically through EFAST2 or with the IRS on paper.
→ Check the current instructions to confirm the preferred method.
What if my employer is already getting an extension for their taxes?
You may not need to file Form 5558 if both your plan year and employer’s tax year are the same, AND the employer has been granted a tax filing extension past the normal due date.
→ Verify these two conditions are met before submitting.
What is the required format for my EIN?
Enter the nine-digit Employer Identification Number (EIN) in an XX-XXXXXXX format.
→ Double-check that the EIN matches those used on Form 5500 series or Form 8955-SSA filings.
If I use a Private Delivery Service, where should it send the form?
The IRS mailing address for PDS filing is Ogden, UT 84201-0045.
→ Confirm this specific address on www.irs.gov/PDSstreetAddresses.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A separate Form 5558 must be used for each plan that requires an extension.
Questions about IRS Form 5558
What is IRS Form 5558 used for?
This form allows an employee plan administrator or sponsor to ask the IRS for more time to submit required reports like the Form 5500 series. By filing this, the filer requests a one-time extension until a specific later date. This applies to plans that are not automatically granted extensions due to other conditions.
Who must file IRS Form 5558?
A name of plan administrator or plan sponsor must file IRS Form 5558. A separate Form 5558 is required for each plan requesting an extension.
What information does IRS Form 5558 require?
Part I collects identification information, such as the filer's name and EIN, while Part II requests the specific extension date until which the Form 5500 series or Form 8955-SSA will be filed.
When is IRS Form 5558 due?
Form 5558 must be filed on or before the return/report’s normal due date to request an extension. If timely and complete, an extension is granted until not later than the 15th day of the 3rd month after the return/report’s normal due date.
Where do I file IRS Form 5558?
Form 5558 can be filed electronically through EFAST2 or by paper filing with the IRS Center in Ogden, UT 84201-0045. Private delivery services designated by the IRS may also be used for paper submission.
How do I complete IRS Form 5558?
The filer completes Part I with identifying details, then checks the box in Part II indicating which form series requires extension. The filer enters the requested due date on line 2 of Part II and signs/dates the form before sending it to the IRS.
What happens if IRS Form 5558 is filed incorrectly?
To avoid processing delays, the most recent version of Form 5558 must be used; failure to use the current edition can cause issues with processing.
Who needs to file this form?
A filer, plan administrator, or plan sponsor files Form 5558. Ensure the name listed in Part I is correct.
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