Form 5558 – Extension Guide 2025, Deadlines and EFAST2 e‑File

I still remember a July 31 afternoon when a plan sponsor called at 4:42 p.m., voice tight, because their Form 5500 package was not ready. We walked them through a clean Form 5558 within the hour, and that small window of breathing room turned a near‑miss into an audit‑ready filing. If that pressure sounds familiar, you are not alone. Most firms do not stall for lack of clients, they stall when delivery breaks, especially around peak 5500 season. A simple, accurate Form 5558 can keep your schedule sane, protect trust, and stop last‑minute fire drills.

You can request a one‑time automatic extension of up to 2½ months for Forms 5500, 5500‑SF, 5500‑EZ, and 8955‑SSA by filing Form 5558 on or before the plan’s regular due date.

Beginning January 1, 2025, you finally have a choice. File Form 5558 electronically through EFAST2 with Login.gov credentials, or keep using paper to the IRS in Ogden, Utah. Paper still works, but e‑file is faster, traceable, and safer for teams that want clear status without extra email tag.

Key Takeaways

• Form 5558 gives a one‑time, automatic 2½‑month extension for the Form 5500 series and Form 8955‑SSA when you file it by the original due date. No signature is required for those extensions.
• Starting January 1, 2025, you can file Form 5558 electronically via EFAST2 with Login.gov, or mail a paper Form 5558 to the IRS in Ogden, UT 84201‑0045. Keep the computer‑generated notice with your records.
• Do not use Form 5558 for Form 5330 anymore. As of January 1, 2024, request a Form 5330 extension using Form 8868. Signature and payment rules apply, and the extension can be up to 6 months.
• Use one Form 5558 per plan. You may cover a single plan’s Form 5500 series and its 8955‑SSA with one request, but never attach lists of multiple plans.
• If you use a private delivery service, send to the IRS Ogden street address listed for PDS, and keep proof of mailing.

What Form 5558 Does For You

When the calendar is tight, Form 5558 buys you time without drama. File it by the plan’s normal due date, get up to 2½ extra months, and finish reviews, tie‑outs, and signatures at a reasonable pace. That does not extend any payment deadlines or PBGC premiums, and it does not fix a late filing that already blew past the original deadline. It is a simple, preventive move that protects your margin for error.

In my experience with CPA and EA firms, the extension is most useful when you are juggling multi‑entity consolidations, auditor timing, or data gaps from prior administrators. The key is discipline, not heroics. Decide early, file cleanly, and keep your documentation in one place so review time drops.

Who Uses It, And When

You will use Form 5558 to extend the Form 5500, 5500‑SF, 5500‑EZ, or 8955‑SSA for a specific plan. For calendar‑year plans, the regular due date is July 31, so a timely Form 5558 extends to about October 15. Fiscal‑year plans use the seventh month rule, then add 2½ months with a timely extension. If your firm handles a cluster of plans, file a separate 5558 for each plan that needs time.

A small but important rule, you can cover both the 5500 series and the 8955‑SSA for the same plan with one Form 5558. That saves steps and avoids mismatched records later.

What Changed In 2024 And 2025

• Form 5330 extensions moved to Form 8868 beginning January 1, 2024. That brought 5330 under electronic workflows that can also accept payments, which 5558 cannot. The 5330 extension is discretionary up to 6 months, requires a signature, and you should include any expected tax payment.
• Beginning January 1, 2025, you can e‑file Form 5558 through EFAST2, or mail paper to the IRS. This aligns your extension with the broader 5500 e‑file environment and cuts waiting time for proof.
• EFAST2 now uses Login.gov for access. Legacy EFAST2 IDs and passwords were sunset after a grace period that ended December 31, 2023. If you have not switched, do it now and test your sign in before deadlines.

Why Many Teams Still Miss The Window

You probably know the pain points. Capacity surges in July, disconnected workpapers, and reviews that bounce between preparer and partner. That is how deadline risk creeps in. The fix is boring in the best way, clean identifiers in Part I, standard naming, one plan per form, and a validated ship date, whether you e‑file or send via PDS with proof. If you build that muscle, Form 5558 becomes routine and your team gets evenings back.

Accountably’s angle is simple, mention it where it helps. If your in‑house staff is buried, a disciplined offshore delivery unit can prep complete workpapers, name files correctly, and clear review comments so you hit July 31 and the extended October window without scramble. That is capacity without chaos, not resume farming.

Practical promise, file a clean Form 5558 on time, then finish the work with fewer review loops and better sleep. That is the goal.

The Essentials, Covered Forms, Due Dates, And What Not To Expect

Covered Forms At A Glance

Form 5558 can extend time to file the following for a specific plan, Form 5500, Form 5500‑SF, Form 5500‑EZ, and Form 8955‑SSA. You must file by the regular due date to get the automatic 2½ months. That extension does not extend time to pay any amount due and it does not change PBGC premium timing.

• One Form 5558 per plan
• You may include both the plan’s 5500 series and its 8955‑SSA on one Form 5558
• Do not attach lists of multiple plans, those are not processed

Typical Deadlines

• Calendar‑year plans, file Form 5558 by July 31 to extend to about October 15
• Fiscal‑year plans, the regular due date is the last day of the seventh month after plan year end, then add 2½ months with a timely 5558
• Keep internal buffers, aim to file Form 5558 at least 7 to 10 days before the deadline to avoid last‑minute hiccups

What You Will Not Get

• No extension of payment deadlines or PBGC premiums
• No ability to fix a late filing after the original due date
• No automatic address update, use Form 8822‑B for changes

2025 E‑Filing, How To Decide Paper Versus EFAST2

As of January 1, 2025, you can choose. If you or your software already live inside the EFAST2 ecosystem, e‑file your 5558 and keep the confirmation with your plan records. If you prefer paper, you can still mail to the IRS in Ogden, UT 84201‑0045 for these covered submissions. Keep proof of mailing.

Some teams will stage a hybrid approach in year one, e‑file for most plans and use paper for edge cases. That is fine, as long as identifiers match exactly and you have a clear tracker that shows which method you used for which plan.

EFAST2 uses Login.gov for access. Make sure the people who will submit or sign have working credentials well before July.

What’s New, Clean And Simple

• Form 5558 e‑file through EFAST2 began January 1, 2025. Paper is still allowed.
• Form 5330 extensions moved to Form 8868 starting January 1, 2024. This matters because 8868 supports payments and has a different signature rule.
• The IRS issues computer‑generated approval or denial notices. Keep these with your 5558 copy, since stamped paper copies are no longer returned.

Quick Decision Tree

• Are you extending a Form 5500 series or 8955‑SSA for a specific plan, and it is on or before the regular due date? Yes, file a Form 5558, automatic 2½ months, no signature needed.
• Are you extending Form 5330? Use Form 8868, signature and payment rules apply, up to 6 months.
• Do you prefer e‑file in 2025? Use EFAST2 with Login.gov, then retain the confirmation notice.

Example, Calendar‑Year Plan

You sponsor a 401(k) plan with a December 31 year end. Your Form 5500 package and 8955‑SSA are not final by July 24. You file Form 5558 on July 29 with exact identifiers that match last year’s filing. You get the automatic extension to about October 15, finish the audit and tie‑outs in August, and e‑file your 5500 on September 9. Clean, predictable, and penalty‑free.

The best time to plan a Form 5558 is the same week you set the 5500 audit timetable. Decide early, then you never sprint.

How To Complete Form 5558 Correctly The First Time

Part I, Identification, Get Every Character Right

• A. Name and Address, enter the filer’s full legal name and complete mailing address exactly as they appear on the applicable annual return or report. If you changed your address, file Form 8822‑B separately because Form 5558 does not update IRS records. For foreign addresses, include city, province or state, and country, no country abbreviations.
• B. Filer’s Identifying Number, for the 5500 series and 8955‑SSA, use the nine‑digit EIN in XX‑XXXXXXX format, never an SSN. If you need an EIN, obtain one before filing.
• C. Plan Information, enter the plan’s exact legal name, plan number, and plan year end date. Match them to the annual return or report to prevent processing delays.

Those three blocks are where most delays start. A short name variation or outdated address can break the match. Slow down here and triple check.

No signature is required for 5500 series or 8955‑SSA extensions. That is by design, the approval is automatic if you are timely and complete.

Part II, Extension Of Time To File The Form 5500 Series And Or Form 8955‑SSA

• File by the plan’s regular due date, not after
• Expect 2½ months of additional time when filed correctly
• One Form 5558 per plan, although a single request can cover both the plan’s 5500 series and its 8955‑SSA
• Keep the IRS computer‑generated notice with your records

This is the heartbeat of the form. Treat it like a shipping label that must match your package exactly. If you update identifiers midstream, filings can drift out of sync.

Where To File, Paper Method

If you file on paper, mail Form 5558 to, Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0045. If you use a private delivery service, use the IRS PDS street address for Ogden and keep proof of mailing to protect your timely filing position.

Tip, place the PDS receipt in your workpapers, and log the tracking number in your extension tracker the same day you ship.

E‑Filing In 2025, Method

If you submit electronically through EFAST2, sign in with Login.gov, validate your plan identifiers against last year’s filing, transmit, and save the confirmation. Team members who will submit should test access well before crunch time. Legacy EFAST2 user IDs are out of circulation, the system uses Login.gov.

Common Mistakes That Trigger Headaches

• Names do not match, sponsor or administrator name on Form 5558 differs from the annual return
• EIN typos or using an SSN instead of an EIN
• Multiple plans on one form
• Late filing that tries to extend after the fact
• Assuming the extension also pushed PBGC or tax payments

Those are preventable with a five‑minute final check. Build that check into your standard operating procedure and assign ownership so it actually happens.

Micro‑Anecdote From Review

A new client used the short marketing name on their extension while the 5500 used the full legal name. The extension did not match cleanly. We fixed it by aligning the legal name across all records and putting a stoplight check on future extensions. Small detail, big ripple. That is why your Part I details matter as much as any schedule.

Clean inputs reduce review time. Messy inputs echo through every step that follows.

Electronic Filing Through EFAST2, Step By Step

E‑file removes a lot of uncertainty. You do not chase stamped copies, you get a confirmation, and you can centralize control for many plans. Here is a simple path your team can follow.

Setup And Access

• Create or confirm your Login.gov account for anyone who will submit or sign.
• From the EFAST2 site, choose “Sign in with Login.gov,” then complete two‑factor authentication.
• Verify that each user has the right EFAST2 user type, for example Filing Signer if needed for related filings.

If your firm used legacy EFAST2 credentials before, note that the Department of Labor moved users to Login.gov with a grace period that ended December 31, 2023. If you still have people trying to use old IDs, they will get blocked. Fix access now, not during deadline week.

Pre‑Flight Checks

• Match sponsor and administrator names to last year’s accepted filing
• Validate the EIN, plan name, plan number, and plan year end
• Confirm you are within the regular due date window
• Stage a folder for confirmations and the IRS computer‑generated notice

For teams filing dozens or hundreds of plans, use a tracker that logs method, paper or e‑file, mail dates, tracking numbers if paper, and confirmation IDs if e‑file. That gives you instant visibility when a client asks “did it go out” at 6 p.m.

Submission And Proof

Transmit the Form 5558 through EFAST2, then download and save the system confirmation and the computer‑generated approval or denial notice when issued. Keep both with your plan’s permanent file so auditors and reviewers can verify status quickly.

Security And Retention

Treat extension filings like any other return attachment. Limit access, store confirmations with the engagement’s final workpapers, and keep a centralized archive. If you must use a private delivery service for paper, always use the IRS Ogden street address and retain the receipt for timely filing proof.

Troubleshooting, Fast Answers

• Rejected or mismatched filing, check names and EIN first, those drive the match, then confirm plan number and year end
• Access errors, confirm the user’s Login.gov is active and the EFAST2 profile includes the correct user type
• Missing confirmation, verify the submission completed and re‑download from EFAST2 if needed

Where Accountably Fits, Only If Helpful

If your team is swamped, consider delegating workpaper prep and extension staging to a controlled offshore delivery unit that works inside your templates, inside your apps, and clears review notes without drama. That is the type of work Accountably supports for CPA and EA firms when production spikes, which keeps partners focused on client strategy rather than extension triage.

Smooth delivery is not luck. It is structure, clear owners, and early decisions. E‑file makes that easier in 2025.

Form 5330 Extensions Now Use Form 8868

This shift catches many teams off guard. You used to request Form 5330 time with Form 5558. As of January 1, 2024, you must use Form 8868 for a Form 5330 extension. The reason is practical. EFAST2 cannot accept payments, and Form 5330 extensions often involve a payment. Form 8868 supports that, which simplifies processing and reduces unpostable items in IRS systems.

How Form 8868 Works For 5330

• File by the Form 5330’s normal due date
• The IRS may grant up to a 6‑month extension
• Include estimated tax due with the application
• A signature is required for a Form 5330 extension request
• You will receive a computer‑generated approval or denial notice

Those rules are spelled out in the 8868 instructions and in the 5330 instructions. If you file late or skip payment, the extension can be denied and penalties can apply.

Comparison Table

Item	Form 5558 for 5500 Series and 8955‑SSA	Form 8868 for 5330
Extension length	Automatic up to 2½ months	Discretionary up to 6 months
Signature required	No	Yes
Payment with request	No	Yes, if tax is due
2025 e‑file option	Yes, via EFAST2	Yes, via IRS e‑file channels
Paper address	IRS, Ogden, UT 84201‑0045	As directed in 8868 instructions

Citations, 5558 extension length and no signature for 5500 or 8955‑SSA, EFAST2 e‑file option in 2025, 5330 via 8868 with signature and up to 6 months.

Practical Workflow Tips

• Tag any plan action that could trigger a 5330, for example late deposits or prohibited transactions, and decide on 8868 timing early
• Park payment estimates in your tax calendar with a reminder seven days before the due date
• Keep a separate 5330 extension tracker, do not mix with 5558 tracking

If you are in doubt whether a plan event creates 5330 exposure, raise it early. It is much easier to file a timely 8868 than to unwind penalties after the fact.

FAQs, Straight Answers You Can Use Today

What is Form 5558 for?

It is an application that gives you more time to file specific employee plan returns, the Form 5500 series and Form 8955‑SSA. File it by the plan’s normal due date and you get an automatic 2½‑month extension.

Can I file Form 5558 electronically?

Yes. Starting January 1, 2025, you can file Form 5558 electronically through EFAST2 with Login.gov, or you can mail a paper Form 5558 to the IRS in Ogden. Keep the computer‑generated notice with your records.

Do I need to sign Form 5558?

Not for Form 5500 series or Form 8955‑SSA extensions. Those are automatic when filed on time with complete and matching information. A signature is required for Form 5330 extensions, which now use Form 8868.

Where do I mail a paper Form 5558?

Mail to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0045. If you use a private delivery service, use the IRS Ogden street address for PDS and keep proof of mailing.

Why is Form 5500 required?

Form 5500 discloses plan financials, operations, and compliance so federal agencies can oversee plans and protect participants. Most ERISA‑covered plans must file electronically through EFAST2 each year.

Is Form 5500 required for a 401(k)?

Yes, most ERISA‑covered 401(k) plans must file a Form 5500 each year. Small one‑participant plans use Form 5500‑EZ under specific rules. Check your plan type and filing category before you extend.

What proof do I keep after filing Form 5558?

Keep your copy of Form 5558 and the IRS computer‑generated approval or denial notice. If you mailed paper, retain USPS or PDS proof of mailing and delivery with the plan’s records.

Quick Checklist, Your 10‑Minute Pre‑File Routine

• Confirm plan sponsor or administrator legal name matches last filing
• Confirm EIN, plan name, plan number, plan year end
• Decide e‑file or paper, set owner and date
• If paper, confirm Ogden, UT 84201‑0045 address and prepare PDS label if needed
• If e‑file, confirm Login.gov access for the submitter
• Save the confirmation or proof of mailing in the plan’s workpapers

Final Word, Calm, Compliant, And On Time

Deadlines stop feeling urgent when your process is steady. Decide early whether to extend, make sure identifiers match, and file on time. If you prefer e‑file, set up Login.gov now. If you stick with paper, use PDS with proof. Either way, your job is to make this boring and reliable.

If your firm needs extra hands to prepare clean workpapers or standardize naming and version control, bring in help that works inside your systems with real accountability. That is exactly where an offshore delivery partner like Accountably can take load off your team without you giving up control.

This guide reflects IRS and DOL guidance reviewed through November 1, 2025. Always verify current instructions before filing, especially addresses and system access notes.