5558

Application for Extension of Time To File Certain Employee Plan Returns

Agency
IRS
Revision
Rev. January 2025
Fillable fields
13
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 5558 online
Page 1 of form 5558

Form 5558: Application for Extension of Time To File Certain Employee Plan Returns

Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, is used to apply for a one-time extension of time to file Form 5500, Form 5500-SF, Form 5500-EZ and Form 8955-SSA. It is completed by the filer, plan administrator or plan sponsor of an employee benefit plan, not by plan participants.

The form has two parts: identification of the plan and its sponsor or administrator, and the extension dates requested. The instructions say an application filed on or before the normal due date on a properly completed form is automatically approved to a date no later than the 15th day of the 3rd month after that due date.

The instructions say that beginning January 1, 2025, Form 5558 can be filed electronically through EFAST2 or on paper with the IRS. The IRS About page notes that Form 5558 is no longer used to apply for an extension of time to file Form 5330. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 5558

Part I, items A and B

Name and address of the filer, plan administrator or plan sponsor, and the employer identification number (EIN).

Part I, items C, D and E

Name of the plan, the three-digit plan number (PN) and the plan year end date.

Part II, line 1

A checkbox for a request to extend the first Form 5500 series return/report for the plan.

Line 2

The date requested for filing the Form 5500 series return/report.

Line 3

The date requested for filing Form 8955-SSA.

Automatic approval statement

A statement that the application is automatically approved if it is filed by the normal due date and the dates are not later than the 15th day of the 3rd month after it.

How to fill out Form 5558

  1. 1

    Item A

    Enter the name and address, adding any suite or room number. The instructions say a new address on Form 5558 will not update IRS records; Form 8822-B is used for that.

  2. 2

    Item B

    Enter the employer's nine-digit EIN in XX-XXXXXXX format. The instructions say not to use a social security number in place of an EIN.

  3. 3

    Items C, D and E

    Enter the formal name of the plan, its three-digit PN (plans are numbered consecutively starting with 001) and the plan year end date as MM/DD/YYYY.

  4. 4

    Line 1

    Check it only if the line 2 request is for the plan's first Form 5500 series return/report. The instructions say not to check it if the plan filed one before for any year.

  5. 5

    Lines 2 and 3

    Enter the requested due dates. The instructions say each date should not be later than the 15th day of the 3rd month after the normal due date.

  6. 6

    One plan per form

    Use a separate Form 5558 for each plan. The instructions say lists of other plans attached to the form will not be processed.

Why fill Form 5558 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

When and where to file Form 5558

When to file

On or before the return/report's normal due date, the date it would be due without extension. If that date falls on a Saturday, Sunday or legal holiday, the instructions say it may be filed on the next day that is not.

Where to file

Electronically through EFAST2, or on paper with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.

Private delivery services

For the address to use with a designated private delivery service, the instructions point to www.irs.gov/PDSstreetAddresses. Private delivery services can't deliver to P.O. boxes.

Approval

A timely, properly completed application is automatically approved. The instructions say approved copies will not be returned to the filer.

What it does not cover

The instructions say the extension does not extend the PBGC Form 1, Annual Premium Payment, and that the Form 5500 series or Form 8955-SSA is not included with Form 5558.

Current version only

The form says the most recent version is used to avoid processing delays, for example this January 2025 revision instead of the January 2024 version.

Related forms

Who files Form 5558?

  • Plan sponsors

    The instructions describe the plan sponsor as generally the employer for a single-employer plan.

  • Plan administrators

    A plan administrator can file it, using the same name that appears on the Form 5500 series return/report for the plan.

  • Form 8955-SSA filers

    Line 3 requests extra time for Form 8955-SSA. One Form 5558 can cover both a plan's Form 5500 series return/report and its Form 8955-SSA.

  • DCG reporting arrangements

    The instructions say a DCG reporting arrangement can file a single Form 5558 for a Form 5500 and need not attach a list of participating plans.

  • When it is not needed

    The instructions say filers get an automatic extension, without Form 5558, if the plan year matches the employer's tax year and the employer has an income tax return extension past the normal due date.

Item A asks for the name of the filer, plan administrator or plan sponsor. The instructions say the sponsor or administrator on the application should be the same as on the plan's annual return/report.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 5558

Which returns can Form 5558 extend?

The About page lists Form 5500, Form 5500-SF, Form 5500-EZ and Form 8955-SSA. It is a one-time extension.

How long is the extension?

The instructions say a timely, properly completed application is approved to a date no later than the 15th day of the 3rd month after the normal due date.

Can Form 5558 be filed electronically?

Yes. The instructions say that beginning January 1, 2025, it can be filed through EFAST2 or on paper with the IRS.

Is Form 5558 still used for Form 5330?

No. The IRS About page says Form 5558 is no longer used to apply for an extension of time to file Form 5330.

Will the IRS send back an approved copy?

No. The instructions say approved copies of Form 5558 will not be returned to the filer.

Can one Form 5558 cover several plans?

No. The instructions say a separate Form 5558 is used for each plan, and attached lists of other plans are not processed. A DCG reporting arrangement is the stated exception for Form 5500.