Application for Extension of Time to File Certain Employee Plan Returns

Forms and Documents

Document Name	Status
Form Form 5558 Application for Extension of Time to File Certain Employee Plan Returns Form and Instruction	Modified
1545-0212 Supporting Statement 2020.docx Supporting Statement A	2020-01-30

IC Document Collections

IC ID	Document Title	Status
17134	Application for Extension of Time to File Certain Employee Plan Returns Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0212	ICR Reference No: 201910-1545-022
Status: Active	Previous ICR Reference No: 201606-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Extension of Time to File Certain Employee Plan Returns
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/09/2020
	Date Received in OIRA: 01/30/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2023	36 Months From Approved	03/31/2020
Responses	517,793	0	466,700
Time Burden (Hours)	616,174	0	183,273
Cost Burden (Dollars)	0	0	0

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Abstract: This form is used by employers to request an extension of time to file the employee plan annual information return/report (Form 5500 series) or employee plan excise tax return (Form 5330). The data supplied on Form 5558 is used to determine if such extension of time is warranted.

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Authorizing Statute(s): US Code: 26 USC 6081(a) Name of Law: Extension of Time for Filing Returns- General Rule
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 53831	10/08/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 5553	01/30/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Application for Extension of Time to File Certain Employee Plan Returns	Form 5558	Application for Extension of Time to File Certain Employee Plan Returns

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	517,793	466,700	0	0	51,093	0
Annual Time Burden (Hours)	616,174	183,273	0	0	432,901	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There in an increase of 51,093 in the number of filers due to an adjustment in Agency estimates. This results in a total increase of burden of 432,901 hours.

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Annual Cost to Federal Government: $11,847

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/30/2020

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