Form 5500 Filing Deadline
Friday, July 31, 2026
Employee benefit plan annual return/report due for calendar-year plans. File electronically through EFAST2.
Who must comply
Sponsors of ERISA-covered pension and welfare benefit plans. For a calendar-year plan, Form 5500 is due the last day of the seventh month after plan year-end — July 31.
If you miss it
Late filings can draw steep DOL penalties per day plus IRS penalties. The DOL's Delinquent Filer Voluntary Compliance Program (DFVCP) offers sharply reduced penalties if you self-correct before being caught.
Background
Form 5500 was created under ERISA (1974) as the annual disclosure for employee benefit plans, jointly overseen by the DOL, IRS, and PBGC. Since 2010 it must be filed electronically through the EFAST2 system.
Compliance checklist
- 1Confirm which plans must file and whether any qualify for small-plan relief.
- 2Gather audited financials (large plans) and required schedules.
- 3File electronically through EFAST2 by July 31.
- 4If you need more time, file Form 5558 for an automatic 2½-month extension before the deadline.
Add to your calendar
Reviewed Saturday, June 13, 2026. Dates can change and exceptions apply — confirm with the official source. Not legal advice.