Form 5500 is due on the last day of the seventh month after the plan year ends.
The annual report is due by the last day of the seventh month following the end of the plan year. For a calendar-year plan that is July 31.
How the due date is set.
Seventh-Month Rule
The due date is the last day of the seventh month after the plan year ends. A calendar-year plan therefore files by July 31.
Fiscal-Year Plans
A plan year ending June 30 files by January 31. Count seven months from the last day of the plan year.
Weekends and Holidays
When the date lands on a weekend or federal holiday, the due date moves to the next business day.
Getting more time.
Form 5558
Filing Form 5558 on or before the original due date extends the deadline by up to two and a half months.
File Before the Due Date
A Form 5558 that arrives after the original due date does not extend anything.
After the Extended Date
If the form is still not filed by the extended date, late penalties can start.
Plan Year Changes
A short plan year changes the due date, so check the plan year end when documents change.
Quick answers.
Short answers. This is general information, not legal or tax advice.
What is the due date for a calendar-year plan?
July 31 of the following year, or August 1 when July 31 falls on a weekend.
How long is the extension?
Up to two and a half months, by filing Form 5558 on time.
Where do we file?
Through EFAST2, the electronic system run by the Department of Labor.
Where the rules and figures come from.
Each figure on this page comes from the source below. Amounts are indexed or updated over time, so confirm current figures before relying on them.
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Contribution split by tier
Enrolled counts by tier
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