Form 5500 Extensions - for Calendar Year Plans

Form 5500 Extensions (for calendar year plans)

June 2024

The Form 5500 for an ERISA plan is due the last day of the seventh month after the end of the ERISA plan year, including short plan years.

So, for a calendar year plan, the Form 5500 is generally due on July 31st.

An extension of up to 2 1/2 months is available for employers that request an extension using Form 5558 (Application for Extension of Time to File Certain Employee Plan Returns). Form 5558 must be filed with the IRS, not with the DOL. If Form 5558 is filed on or before the normal due date of the Form 5500, the extension request will be automatically granted; no approval is necessary.

For a calendar-year plan, the 2 1/2-month extension will result in a Form 5500 due date of October 15th.

More information can be found on the IRS website about Form 5558.

In addition, for more detailed information about Form 5500 filing requirements, see our Amwins Connect Form 5500 guide.

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