Form 5558 is the Internal Revenue Service (IRS) application for a one-time extension of time to file the Form 5500 series and Form 8955-SSA for an employee plan. Plan sponsors and plan administrators use it when an annual return or report for a plan cannot be filed by its normal due date. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Form5558.
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What is 5558?
Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, is the IRS form used to request a one-time extension of time to file the Form 5500 series (Form 5500, Form 5500-SF, Form 5500-EZ) and Form 8955-SSA for a plan.
The form has two parts. Part I identifies the filer or plan sponsor, the employer identification number (EIN), the name of the plan, its three-digit plan number (PN) and the plan year end date. Part II states the date to which you want the Form 5500 series (line 2) and/or Form 8955-SSA (line 3) extended, and line 1 flags an extension for the first Form 5500 series return/report of the plan.
An application is automatically approved to the date shown on line 2 and/or line 3 when two conditions are met: the form is filed on or before the normal due date of the return or statement, and the requested date is not later than the 15th day of the 3rd month after that normal due date. The IRS does not send approved copies back to the filer.
The form does not carry the returns themselves: the IRS instructions say not to include the Form 5500 series or Form 8955-SSA with it. An extension for these filings also does not extend the time to file the PBGC (Pension Benefit Guaranty Corporation) Form 1, Annual Premium Payment. Use the January 2025 revision; earlier versions, such as the January 2024 version, should not be used.
Who needs to file 5558?
Plan sponsors and plan administrators who need more time to file a plan's Form 5500, Form 5500-SF, Form 5500-EZ and/or Form 8955-SSA use Form 5558. The sponsor or administrator named on the application should be the same as the one listed on the plan's annual return/report.
- Separate form per plan. File one Form 5558 for each plan. An employer with a defined benefit plan and a profit-sharing plan files two. A single form can, however, cover both the Form 5500 series and the Form 8955-SSA of the same plan.
- DCG reporting arrangements. A DCG reporting arrangement can file one Form 5558 to extend the time to file a Form 5500 and does not attach a list of participating plans.
You do not need Form 5558 if the exception in the instructions applies: filers of Form 5500, Form 5500-SF, Form 5500-EZ and Form 8955-SSA are automatically granted an extension to the extended due date of the employer's federal income tax return when the plan year and the employer's tax year are the same and the employer has been granted an extension to file its income tax return to a date later than the normal due date of the plan filing. That extension cannot be extended further by filing Form 5558 after the normal due date.
When to file 5558
File Form 5558 on or before the normal due date of the return or report, meaning the date the Form 5500, Form 5500-SF, Form 5500-EZ and/or Form 8955-SSA would be due without any extension. A timely, properly completed application is automatically approved to the date you enter, as long as that date is no later than the 15th day of the 3rd month after the normal due date.
If the filing date falls on a Saturday, Sunday or legal holiday, you may file on the next day that is not a Saturday, Sunday or legal holiday. The IRS does not return approved copies of Form 5558 to the filer. The form's estimated average completion time is 24 minutes.
How to fill out 5558
Confirm you have the current revision
Use Form 5558 (Rev. January 2025). Check www.irs.gov/Form5558 if you are unsure which version is current.
Enter filer name and address
In item A, enter the name of the filer, plan administrator or plan sponsor, matching the one on the plan's annual return/report. Add any suite or room number, or show a P.O. box only if the post office does not deliver to the street address.
Handle foreign addresses correctly
For an address outside the United States or its territories, enter city, province or state, and country in the city/state/ZIP space, in that order. Do not abbreviate the country name.
Enter the employer identification number
In item B, enter the nine-digit EIN in XX-XXXXXXX format. Do not use a Social Security number; an entity without an EIN must apply for one.
Enter the plan name and number
In item C, enter the formal name of the plan. In item D, enter the three-digit plan number the employer assigned; the same number must be used for all future filings for that plan.
Enter the plan year end date
In item E, enter the plan year ending date in MM/DD/YYYY format. The plan year is the calendar or fiscal year for which the plan's records are kept.
Check line 1 only for a first return
Check line 1 only if the extension on line 2 is for the first Form 5500 series return/report of the plan. Leave it blank if the plan has filed one for any year.
Request the Form 5500 series extension
On line 2, enter the date to which you want to extend the Form 5500, Form 5500-SF or Form 5500-EZ. It must not be later than the 15th day of the 3rd month after the normal due date.
Request the Form 8955-SSA extension
On line 3, enter the date to which you want to extend Form 8955-SSA, again no later than the 15th day of the 3rd month after its normal due date. Leave it blank if you need no extension for this form.
Review and download the completed PDF
Check that the plan, EIN, PN and dates are correct and that no return or list of plans is attached. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit 5558
You can file Form 5558 electronically through EFAST2 or on paper with the IRS; both options are available for filings made on or after January 1, 2025.
- Electronically: file through EFAST2.
- By paper: mail the form to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.
- Private delivery services: certain IRS-designated services meet the timely-mailing rule. See www.irs.gov/PDS for the list and www.irs.gov/PDSstreetAddresses for the IRS address to use. These services cannot deliver to a P.O. box; use the U.S. Postal Service for any IRS P.O. box address.
Do not attach the Form 5500 series, Form 8955-SSA or lists of other plans: only the plan listed on the form is processed. A new address entered on Form 5558 does not update IRS records; use Form 8822-B for that. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using an older version, such as the January 2024 revision, instead of Form 5558 (Rev. January 2025); the IRS says this can cause processing delays.
- Attaching the Form 5500 series or Form 8955-SSA to Form 5558; the instructions say not to include them.
- Attaching a list of other plans; only the plan listed on the form is processed.
- Using one Form 5558 for two different plans instead of a separate form for each plan.
- Entering a date on line 2 or line 3 later than the 15th day of the 3rd month after the normal due date.
- Filing after the normal due date and expecting automatic approval; that approval requires filing on or before the normal due date.
- Checking line 1 when the plan has previously filed a Form 5500 series return/report for any year.
- Entering a Social Security number instead of an EIN in item B.
- Sending the form by a private delivery service to an IRS P.O. box, which such services cannot deliver to.
- Treating the extension as covering the PBGC Form 1, Annual Premium Payment; it does not extend that filing.
Frequently asked questions
What is Form 5558 used for?
Form 5558 is the IRS application for a one-time extension of time to file Form 5500, Form 5500-SF, Form 5500-EZ and/or Form 8955-SSA. A timely, complete application is automatically approved to the date you request, up to the 15th day of the 3rd month after the normal due date.
When is Form 5558 due?
On or before the normal due date of the return or report you want to extend, meaning its due date without extension. If that day is a Saturday, Sunday or legal holiday, you may file on the next day that is not one.
Where do I file Form 5558?
Since January 1, 2025 you can file it electronically through EFAST2 or on paper with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045. Private delivery services cannot deliver to IRS P.O. boxes; see www.irs.gov/PDSstreetAddresses for their address.
Do I need a separate Form 5558 for each plan?
Yes. A separate Form 5558 must be used for each plan. One form can extend both the Form 5500 series and Form 8955-SSA for the same plan. Lists of other plans attached to the form are not processed, except that a DCG reporting arrangement needs no list.
Will the IRS send me back an approved Form 5558?
No. The instructions say approved copies of Form 5558 requesting an extension for the Form 5500 series or Form 8955-SSA are not returned to the filer. Automatic approval applies when the form is filed on time with a requested date within the allowed limit.
Does Form 5558 extend the PBGC Form 1 premium filing?
No. An extension of time to file the Form 5500 series or Form 8955-SSA does not operate as an extension of time to file the PBGC Form 1, Annual Premium Payment.
Can I skip Form 5558 if I extended my income tax return?
Possibly. Filers are automatically extended to the employer's extended tax return due date, with no Form 5558, if the plan year and the employer's tax year are the same and the employer's income tax extension runs later than the normal plan filing due date.
Can I fill out Form 5558 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you submit it through EFAST2 or by mail to the IRS.
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