IRS Form 5500-EZ Filing Due Date
Find out the rules for when to file IRS Form 5500-EZ below.
Form 5500-EZ must be filed by the last day of the seventh month following the end of the plan year (e.g., July 31 for calendar year plans) unless an extension is granted. If the filing due date is a Saturday, Sunday, or legal holiday, the return may be filed on the next day that is not a Saturday, Sunday, or legal holiday.
Extension
A one-time extension to file Form 5500-EZ of up to 2-1/2 months may be obtained by filing Form 5558. A copy of Form 5558 must be retained with the plan’s records. One-participant plans automatically receive an extension of time to file Form 5500-EZ (without filing a Form 5558) if the following conditions are met:
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The plan year and the employer's tax year are the same;
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The employer has been granted an extension to file its Federal income tax return to a date later than the normal due date for filing the Form 5500-EZ; and
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A copy of the IRS extension to file the income tax return is retained with the plan’s records.
Caution: If the filing deadline for any plan is extended automatically, it cannot be extended further by filing a Form 5558 after the original due date.