Form 5500 Series Due Date is July 31

NSTPInternal Revenue Service (IRS), Retirement

Form 5500 Series Due Date is July 31

Form 5500 Series Due Date is July 31

July 31 is the deadline for employee benefit plans, such as pension, profit-sharing and stock bonus plans, to file a Form 5500 series form for calendar year 2018.

The 5500 series forms are Form 5500, Annual Return/Report of Employee Benefit Plan; Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, which may be used by plans with fewer than 100 participants; and Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. (IRS website, "Form 5500 Corner")

A one-time extension of time to file a Form 5500 series return for up to 2-1/2 months will be automatically granted if a properly completed Form 5558 (Application for Extension of Time to File Certain Employee Plan Returns) is filed on or before the normal due date of the return. A separate Form 5558 must be filed for each plan requesting an extension, even when maintained by the same employer. (Instructions to Form 5558, Application for Extension of Time To File Certain Employee Plan Returns (Rev. Sept 2018))

Forms 5500 and 5500-SF must be filed electronically via the EFAST2 system, while Forms 5500-EZ and 5558 must be filed on paper. (IRS website, "Form 5500 Corner")

Fiscal year plan returns are due on the last day of the seventh month after the plan year ends.