Has the IRS Form 5500 filing deadline been delayed for calendar year 2019 filings?

Posted by: Bonita Hatchett-Bodle    Apr 24, 2020 3:35:52 PM

No. IRS Notice 2020-23 has extended the Form 5500 filing deadline until July 15, 2020, for filings otherwise required to be made between April 1, 2020, and July 14, 2020, including those filings with deadlines falling within the those dates due to a plan administrator’s request for a filing extension on IRS Form 5558, Application of Extension of Time to File Certain Employee Plan Returns (Form 5558).

Form 5558 allows plan sponsors to request a one-time extension of time to delay the filing of Form 5500, which is automatically granted if filed before the due date of the Form 5500 and provides a two and one-half month period of time in which to file the  return. The immediate relief provided by Notice 2020-23 does not extend to calendar year 2019 Form 5500 filings originally due July 31, 2020.

Topics: IRS Form 5500, IRS Notice 2020-23