When is Form 5500 due for a retirement plan?

Last updated October 2, 2026

Form 5500 is due the last day of the seventh month after the plan year ends — July 31 for calendar-year plans — with an extension to October 15 available via Form 5558. Nearly all ERISA retirement plans file; small plans may qualify for the simplified 5500-SF.

Every ERISA retirement plan files an annual Form 5500-series return — there's no small-plan exemption like welfare plans enjoy, though plans under 100 participants generally use the shorter 5500-SF, and one-participant plans use 5500-EZ.

Key mechanics:

  • Deadline: last day of the 7th month after plan year end; Form 5558 extends 2.5 months (October 15 for calendar-year plans).
  • Audit: large plans (generally 100+ participants with balances, after the 2023 counting change) must attach an independent auditor's report — engage the auditor early.
  • Penalties: DOL late-filing penalties accrue per day, but the Delinquent Filer Voluntary Compliance Program caps them dramatically for self-corrected filings.

The filing is signed under penalty of perjury by the plan administrator — worth an internal review even when a TPA prepares it.

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