IRS Form 5558 requests a one-time automatic extension for certain employee-plan filings, including the Form 5500 series and Form 8955-SSA.
The current January 2025 revision can be filed electronically through EFAST2 or on paper. A timely and complete application is automatically approved through the requested date, limited to the 15th day of the third month after the normal due date.
Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.
What Is IRS Form 5558?
Form 5558 covers Form 5500, Form 5500-SF, Form 5500-EZ, and Form 8955-SSA. Since 2024, it is no longer used to request an extension for Form 5330.
The extension applies to filing the listed employee-plan return or report. It does not extend unrelated PBGC filings, and it does not cure a late application filed after the original plan-return deadline.
Who Should Use IRS Form 5558?
- Plan sponsors or administrators needing additional time for a Form 5500, 5500-SF, or 5500-EZ.
- Filers needing more time to submit Form 8955-SSA.
- Direct Filing Entity or plan professionals authorized to prepare and submit the extension.
- Not a filer seeking more time for Form 5330; that form follows a different extension procedure.
How to Use or Complete IRS Form 5558
- Use the most recent Form 5558 revision and identify the filer or plan sponsor exactly as shown on the related plan filing.
- Enter the EIN, formal plan name, three-digit plan number, and plan-year ending date.
- Check the first-return box only when the extension concerns the plan’s first Form 5500-series filing.
- Enter the requested extended due date for the Form 5500 series and/or Form 8955-SSA.
- Submit one Form 5558 per plan through EFAST2 or mail it to the current IRS address on or before the normal due date.
- Retain proof of timely submission because the IRS does not return an approved copy.
How Long Is the Form 5558 Extension?
The requested date cannot be later than the 15th day of the third month after the normal due date. For a calendar-year plan whose Form 5500-series filing is normally due July 31, the maximum Form 5558 extension is generally October 15.
The application is automatically approved if it is complete, timely, and requests a date within the permitted period. Do not wait for an approval letter before preparing the underlying filing.
Electronic and Paper Filing Options
Beginning January 1, 2025, Form 5558 may be filed electronically through EFAST2. Paper filing remains available. The official paper address is Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045.
An IRS-designated private delivery service must use the appropriate submission-processing center street address rather than a P.O. box. Confirm the current PDS list and address before shipping.
One Form Per Plan
A separate Form 5558 is generally required for each plan. An employer maintaining a defined benefit plan and a profit-sharing plan normally files two applications. Do not attach a list of additional plans; only the plan identified on the form will be processed.
One Form 5558 may request extra time for both the identified plan’s Form 5500-series return and its Form 8955-SSA. A direct filing entity reporting arrangement follows the special instructions.
When Form 5558 May Not Be Needed
A plan filer may receive an automatic extension tied to the employer’s extended federal income tax return when the plan year and employer tax year are the same and the employer’s extension runs beyond the normal plan filing date. The detailed conditions must be satisfied.
That automatic extension generally cannot be extended again by submitting Form 5558 after the normal plan-return due date. Compare both routes before the deadline.
Before You File or Submit
- Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
- Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
- Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
- Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
- Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
- Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.
Common Mistakes to Avoid
- Using a pre-January 2025 revision.
- Filing after the normal due date or requesting a date beyond the maximum allowed extension.
- Submitting one application with an attached list for multiple plans.
- Omitting the three-digit plan number or using an SSN in place of the EIN.
- Including the Form 5500-series return or Form 8955-SSA with Form 5558.
- Using Form 5558 for Form 5330 or assuming it extends a PBGC premium filing.
What Happens After Submission?
A timely, complete application is automatically approved to the valid date requested. The IRS generally does not send back an approved copy, so the EFAST2 acknowledgement or mailing evidence is essential.
The extension only moves the filing deadline for the covered return or report. Complete the underlying filing accurately and submit it by the extended date.
Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.
Records to Keep
Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.
Frequently Asked Questions
Can Form 5558 be filed electronically?
Yes. The current form states that electronic filing through EFAST2 became available January 1, 2025. Paper filing is still permitted.
Does Form 5558 require a signature?
The current January 2025 form does not contain a taxpayer signature line, but it must be complete and timely. Follow the electronic authentication procedures when filing through EFAST2.
Will the IRS mail an approval notice?
Generally no. A properly completed, timely request is automatically approved, and approved copies are not returned.
Can one Form 5558 cover two plans?
Generally no. File a separate form for each plan, subject to the specific direct-filing-entity rule in the instructions.
Official Resources
Bottom line: Submit the current Form 5558 by the original deadline, identify only one plan, request no later than the permitted date, and preserve proof because automatic approvals are not mailed back.