Qualified Plans

Each date shown is the prescribed due date for filing the return or making the tax payment indicated. If any date falls on a Saturday, Sunday, or legal holiday, the return or payment is due on the next business day.

Jan. 1 Last day to report backup withholding as well as withholding on pensions, annuities, and IRAs during the prior year. Taxpayers have 10 additional days to file if all tax was deposited when due (Form 945). Annual statements must be provided to recipients of distributions from retirement or profit-sharing plans, IRAs, SEPs, or insurance contracts (Form 1099-R).
Feb. 10 Last day to report withholding from nonpayroll items by taxpayers who deposited all tax when due (Form 945).
Feb. 28 Annual 1099 series returns must be filed with the IRS to report payments to recipients who received Forms 1099 on January 31, as indicated above (Forms 1099-R and 1096).
Jul. 31 Original due date for pension, profit-sharing, or other qualified plans that use a calendar year to file annual return/report of employee benefit plan for the prior calendar year (Form 5500).
Due date for pension, profit-sharing or other qualified plans that use a calendar year to request nonautomatic extension (Form 5558).
Sept. 15 Due date for Form 5500 for calendar year plans when a corporate extension has been obtained for corporation utilizing a calendar year accounting period.
Oct. 15 Extended due date to file Form 5500 when an extension has been obtained using Form 5558.

Some qualified plans may be able to elect a year end other than December 31; the above dates, which are for calendar year entities, should be modified in such cases.

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