Articles March 25, 2025 2 min read

When Is My Form 5500 Due?

Employee Benefit Plan Services

Employee Benefit Plan Tax and Form 5500 Filing Services

Multiemployer Benefit Plans

Key Takeaways

Form 5500 is generally due seven months after the end of the plan year, with an extension available if requested on time.

If your employee benefit plan requires an audit, the audited financial statements must be attached to Form 5500 for the filing to be considered complete.

Late or incomplete Form 5500 filings can result in penalties, underscoring the importance of meeting deadlines and submission requirements.

As a plan sponsor, you are responsible for ensuring that your plan’s Form 5500’s annual filing is on time. Even if your third-party administrator or someone else files the Form 5500 on your behalf, you are ultimately responsible for ensuring that your Form 5500 is filed timely. If your plan requires an audit, make sure that you attach a copy of the audited financial statements to your Form 5500 to ensure your filling is complete.

If your plan year end is December 31st, then the deadline to file is July 31st. If you are unable to file by this date, you can file for an extension for up to two and a half months by filing a Form 5558. This will extend the filing period to October 15th. If your plan is not a calendar year-end, see below to see when your Form 5500 is due.

5500 Deadlines for Non-Calendar Year-End Plans

Plan-Year End	Filing Deadline	Extension Deadline
1/31	8/31	11/15
2/28	9/30	12/15
3/31	10/31	1/15
4/30	11/30	2/15
5/30	12/31	3/15
6/30	1/31	4/15
7/31	2/28	5/15
8/31	3/31	6/15
9/30	4/30	7/15
10/31	5/31	8/15
11/30	6/30	9/15

Other Deadlines for Calendar Year-End Plans

3/15 – Deadline for processing corrective distributions for failed actual deferral percentage (ADP)/actual contribution percentage (ACP) test without 10% excise tax.

3/15 – Deadline for filing corporate tax returns and contribution deadline for deductibility (without extension).
4/15 – Deadline for corrective distributions as a result of 402(g) excess contributions.
7/31 – Deadline for Form 5330 – Return of Excise Taxes Related to Employee Benefit Plans. This form is used to report and pay excise taxes on prohibited transactions.
9/30 – Deadline for distribution of Summary Annual Report (SAR) to participants. If the Form 5500 was extended, you are allowed an additional two months after the due date of the Form 5500 or December 15th.
12/1 – Deadline for sending annual 401(k) and (m) safe harbor notice, annual qualified default investment alternative (QDIA) notice and annual automatic contribution arrangement notice.

Filing a Form 5500 is an important requirement for employers offering employee benefit plans. By understanding and adhering to the deadlines, you can avoid penalties and ensure compliance with regulatory guidelines. For more information on Employee Benefit Plan Form 5500 filing services, please contact a member of the Employee Benefit Plan team.

Have Questions or Need Guidance?

For more information on this topic, please contact a member of our team.

Related Insights

View All Insights

Implementing Effective Controls: Best Practices for Employee Benefit Plans and Labor Organizations

For employee benefit plans (EBPs) and labor organizations, implementing controls that are both practical and responsive to their unique risk profiles is key. A well-designed control environment can help organizations manage risk while supporting compliance and operational objectives. Balancing Preventive and Detective Controls A well-designed control environment includes a mix of preventive and detective controls:…

Benefit Plan Audit Season Is Here: Three Hot Topics to Keep Top of Mind

As another employee benefit plan audit season gets underway, plan sponsors have a valuable opportunity to get ahead of the issues that most frequently surface during a retirement plan audit. A little preparation now can prevent findings, corrections, and uncomfortable conversations later. Below are three areas that consistently draw scrutiny and where a proactive review…

Withum’s Columbia Office Welcomes Greater Baltimore

Withum team members, clients and community leaders, including representatives from Howard County and the Central Maryland Chamber, came together to mark the official “door opening” on the new location. The ribbon-cutting ceremony highlighted the evening, which featured citations presented by community leaders welcoming Withum to the Columbia region and recognizing its strong ties to the…