The standard deadline for filing Form 5500 is the last day of the seventh month after the end of the plan year.
Example:
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For a calendar-year plan (ending December 31), the Form 5500 is due by July 31 of the following year.
Extensions:
Employers can request a 2½-month extension by filing Form 5558 with the IRS before the original deadline. This would extend a calendar-year plan’s due date to October 15.
It’s important to confirm the plan year listed in the Wrap document or SPD, as this determines the filing deadline—not the renewal date of the insurance policy.
Missing the deadline can trigger daily penalties, so it’s best to track the date carefully and consider using a compliance vendor or software to assist with the filing.