Form 5558 - Application For Extension Of Time To File Certain Employee Plan Returns Page 2
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Form 5558 (Rev. 8-2012)
Page
postmark date generally is the date the
• Employers who do not have an EIN may
General Instructions
private delivery service records in its database
apply for one by attaching a completed Form
or marks on the mailing label. The private
SS-4, Application for Employer Identification
Section references are to the Internal Revenue
delivery service can tell you how to get written
Number, to this form.
Code unless otherwise noted.
proof of this date.
What's New
Social security number (SSN). If you made
The following are designated private
excess contributions to a section 403(b)(7)(A)
The June 2011 version of Form 5558 required
delivery services:
custodial account or you are a disqualified
a signature for extensions of time to file Form
person other than an employer, and you are
• DHL Express (DHL): DHL Same Day Service.
8955-SSA. A signature is no longer required
applying for an extension of time to file Form
for an extension to file Form 8955-SSA. As
• Federal Express (FedEx): FedEx Priority
5330, enter your nine-digit SSN in an XXX-XX-
under the June 2011 version of Form 5558, a
Overnight, FedEx Standard Overnight, FedEx
XXXX format. Do not enter your SSN for Form
signature is also not required to extend the
2 Day, FedEx International Priority, and FedEx
5500, Form 5500-SF, Form 5500-EZ, or Form
time to file Form 5500 series; however, a
International First.
8955-SSA.
signature is still required to extend the time to
• United Parcel Service (UPS): UPS Next Day
C. Plan Information
file Form 5330.
Air, UPS Next Day Air Saver, UPS 2nd Day
The June 2011 version of the Form 5558
Complete the plan name, plan number, and
Air, UPS 2nd Day Air A.M., UPS Worldwide
provided space for the names of three plans;
plan year ending for the plan included on this
Express Plus, and UPS Worldwide Express.
as a result a single Form 5558 could be used
Form 5558.
Specific Instructions
to extend the time to file returns for three
Part II. Extension of Time To File
plans. The Form 5558 now limits the
Part I. Identification
Form 5500 Series and/or Form
extension to a single plan. Applications for
8955-SSA
extensions of other plans must be submitted
A. Name and Address
on additional Forms 5558. As under current
Use Form 5558 to apply for a one-time
Enter your name and address in the heading if
rules, lists of other plans should not be
extension of time to file the Form 5500 series
you are requesting an extension of time to file
attached to a Form 5558. Lists attached to
(Form 5500, Form 5500-SF, Form 5500-EZ)
the Form 5500, Form 5500-SF, Form 5500-EZ
Form 5558 will not be processed. Only the
and/or Form 8955-SSA.
and/or Form 8955-SSA or Form 5330.
plan listed on Form 5558 will be processed.
▲
Do not include the Form 5500
The plan sponsor (generally, the employer
A new checkbox has been added for
!
series (Form 5500, Form
for a single-employer plan) or plan
recently adopted plans that are requesting an
5500-SF, Form 5500-EZ) or the
administrator listed on the application should
extension of time to file a Form 5500 series
Form 8955-SSA with this form.
CAUTION
be the same as the plan sponsor or plan
return/report where a Form 5500 series
administrator listed on the annual return/
return/report is being filed for that plan for the
Exception: Form 5500, Form 5500-SF, Form
report filed for the plan.
first time.
5500-EZ, and Form 8955-SSA filers are
Include the suite, room, or other unit
automatically granted extensions of time to
Future Developments
number after the street address. If the Post
file until the extended due date of the federal
For the latest information about developments
Office does not deliver mail to the street
income tax return of the employer (and are
related to Form 5558 and its instructions,
address and you have a P.O. box, show the
not required to file Form 5558) if both of the
such as legislation enacted after they were
following conditions are met: (1) the plan year
box number instead of the street address.
published, go to
and the employer’s tax year are the same;
If the entity’s address is outside the United
and (2) the employer has been granted an
Purpose of Form
States or its possessions, or territories, enter
extension of time to file its federal income tax
in the space for city or town, state, and ZIP
return to a date later than the normal due date
Use Form 5558 to apply for a one-time
code, the information in the following order:
for filing the Form 5500, Form 5500-SF, Form
extension of time to file the Form 5500 series
city, province or state, and country. Follow
5500-EZ, or Form 8955-SSA. An extension
(Form 5500, Annual Return/Report of
the country’s practice for entering the postal
granted under this exception cannot be
Employee Benefit Plan; Form 5500-SF, Short
code. Do not abbreviate the country name.
extended further by filing a Form 5558 after
Form Annual Return/Report of Small
If your mailing address has changed since
the normal due date of the Form 5500, Form
Employee Benefit Plan; Form 5500-EZ,
you filed your last return, use Form 8822,
5500-SF, Form 5500-EZ, or Form 8955-SSA.
Annual Return of One-Participant (Owners
Change of Address, to notify the IRS of the
and Their Spouses) Retirement Plan); Form
An extension of time to file a Form 5500,
change. A new address shown on Form 5558
8955-SSA, Annual Registration Statement
Form 5500-SF, Form 5500-EZ, and/or Form
will not update your record.
Identifying Separated Participants With
8955-SSA does not operate as an extension
Deferred Vested Benefits; or Form 5330,
B. Filer’s Identifying Number
of time to file the PBGC (Pension Benefit
Return of Excise Taxes Related to Employee
Guaranty Corporation) Form 1, Annual
Employer identification number (EIN). Enter
Benefit Plans.
Premium Payment.
the nine-digit EIN in an XX-XXXXXXX format,
▲
To avoid processing delays, the
assigned to the employer for all applications
How to file. A separate Form 5558 must be
!
most recent version of this Form
filed for the Form 5500 series (Form 5500,
used for each plan for which an extension is
5558 should always be used. For
Form 5500-SF, Form 5500-EZ) and/or Form
requested. For example, if an employer
example, this Form 5558 (Rev.
CAUTION
8955-SSA. Also enter the EIN for applications
maintains a defined benefit plan and a profit-
August 2012) should be used instead of the
filed for Form 5330 (see Social security
sharing plan, a separate Form 5558 must be
June 2011 version or any other prior version.
number (SSN) next for exceptions).
filed for each plan. A single Form 5558 may,
To determine the most recent version of this
however, be used to extend the time to file a
If the employer does not have an EIN, the
Form, go to IRS.gov/retirement.
plan's Form 5500 series return/report and its
employer must apply for one. An EIN can be
Form 8955-SSA.
Where To File
applied for:
Lists of other plans should not be attached
• Online by clicking the Online EIN Application
File Form 5558 with the Department of the
to a Form 5558. Only the plan listed on Form
link at IRS.gov. The EIN is issued immediately
Treasury, Internal Revenue Service Center,
5558 will be processed. Lists attached to the
once the application information is validated.
Ogden, UT 84201-0045.
Form 5558 will not be processed.
Note. The online application process is not
When to file. To request an extension of time
Private delivery services. You can use
yet available for corporations with addresses
to file Form 5500, Form 5500-SF, Form 5500-
certain private delivery services designated by
in foreign countries.
EZ, and/or Form 8955-SSA, file Form 5558 on
the IRS to meet the “timely mailing treated as
• By telephone at 1-800-829-4933.
or before the return/report’s normal due date.
timely filing/paying” rule for tax returns and
• By fax using the FAX-TIN numbers for your
The normal due date is the date the Form
payments. If you use a private delivery service
state listed in the Instructions for Form SS-4.
5500, Form 5500-SF, Form 5500-EZ, and/or
designated by the IRS (rather than the U.S.
Form 8955-SSA would otherwise be due,
Postal Service) to send your return, the
without extension.
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