The Department of Labor delinquent filer program: how a late Form 5500 gets fixed for less.
The Department of Labor lets plan administrators correct late Form 5500 filings for a capped charge, as long as no notice has arrived. This page explains the charge, who can use the program, and what it does not cover. It is general information, not legal or tax advice.
Three things to know first.
A Fixed Daily Charge
The program charges $10 per day. For a small plan it is capped at $750 per filing and $1,500 per plan. For a large plan it is capped at $2,000 per filing and $4,000 per plan.
Who Can Use It
Plan administrators who have not been notified of a failure to file. Amended filings, one participant plans and anyone with a notice of intent to assess a penalty are not eligible.
What It Does Not Cover
The program relieves the Department of Labor annual reporting penalty only. IRS and PBGC penalties are separate, although those agencies may offer some relief of their own.
Three steps to take next.
File Each Late Return Electronically
File the Form 5500 or 5500-SF for each missing year through the federal electronic filing system, and mark the program box in Part I.
Use The Calculator And Pay Online
Use the Department calculator to find the filings and the total charge, then pay online. Paper submissions and payments are no longer accepted.
Save The Receipt
Keep the accepted return and the payment confirmation for every year. If an agency asks later, this file answers the question quickly.
Three questions to ask first.
Are We Eligible?
Ask your provider to confirm that no notice has been received before any late return is filed.
Does Every Year Go Through It?
Ask whether all missing years will be filed through the program, and in what order.
Who Files And Pays?
Ask who prepares each return, who calculates the charge, and who submits the payment.
Where these figures come from.
Department of Labor: Delinquent Filer Program
Program charge of $10 per day, the caps for small and large plans, who is eligible, and how to file and pay.
HUB: Delinquent Filer Program Basics and 2025 Updates
How the program works, how to file and pay, and the December 2025 update.
29 CFR 2560.502c-2: Civil Penalties Process
The notice of intent to assess, the 30 day statement of reasonable cause, and when a notice becomes final.
The DOL Delinquent Filer Program: The Detail
The DFVC Program trades a fixed, capped payment for relief from the larger statutory penalties. These are the points that matter most.
File Before the DOL Contacts You
The program is open only if the DOL has not yet sent a notice of failure to file. Once a notice arrives, the voluntary program is no longer available for that return. If a notice may already have arrived, check the plan’s records and ask counsel before assuming the program is available.
The Penalty Is $10 per Day, Capped
Small plans, under 100 participants, pay $10 per day up to $750 per late annual report and $1,500 per plan across years. Large plans pay up to $2,000 per report and $4,000 per plan.
Small 501(c)(3) Plans Pay Less
A small plan sponsored by a tax-exempt 501(c)(3) organization pays a flat $750 per plan, regardless of how many years are late.
The Filing Is Made Online
Late returns are filed through the EFAST2 system, and the penalty is paid through the DFVC online calculator and payment process. Gather the plan’s financial information ahead of time, and consider asking the plan’s accountant or adviser to help prepare the late return.
Common Questions About the Delinquent Filer Program
What is the DFVC Program?
It is a Department of Labor program that lets plan administrators file late Form 5500 annual reports for a reduced, capped penalty instead of facing the full statutory penalty.
Who can use it?
Plan administrators who are delinquent in filing, as long as the DOL has not already sent a notice of failure to file for that return.
How is the penalty calculated?
$10 per day from the original due date, capped per report and per plan. Small and large plans have different caps, and small 501(c)(3) plans have a flat amount.
Does it cover the IRS penalty too?
No. The program provides relief from the DOL penalty only. The IRS penalty for retirement plans is a separate matter.
Do we need to file every missing year?
Yes. Each late return must be filed, and the per-plan cap limits the total across multiple years.
How do we pay?
The penalty is calculated and paid online through the DFVC process after the late returns are filed through EFAST2.
What if we already received a DOL notice?
Then the program is generally closed for that return. Respond to the notice directly and consider a reasonable-cause request.
Can the penalty be paid from plan assets?
No. The penalty is a plan sponsor expense and may not be paid from plan assets.
How long does it take?
Preparing the filings is usually the slow part, since each year needs its own complete return. The online filing and payment are quick once the returns are ready.
Related reading: Form 5500 Small Plan Exemption · Form 5500 Extension and Form 5558
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