Effective June 15, 2017: The U.S. Prime Rate Has Increased from 4.00% to 4.25%. 

Key Dates

Compliance Calendar                                                                                                                     

Click a month to display important deadline dates. Click here for a printable calendar.     

January February March April May June
July August September October November December


January

15 – File Form 5500 if Extension was filed. – 3/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 10/31 Plan Year

31 – Distribute Form 1099-R for distributions processed in previous calendar Year – All Plan Years

31 – File Form 945 which reports Form 10999-R income tax withholdings.
(may have until February 10 if certain conditions are met.) – All Plan Years

31 – File Form 5500 with schedules and audited financial statements, if applicable – 6/30 Plan Year

 

February

15 – File Form 5500 if Extension was filed. – 4/30 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 11/30 Plan Year

28/29 – File Form 1096 (transmittal form for Form 1099-R information copies) – All Plan Years

28/29 – File Form 5500 with schedules and audited financial statements, if applicable – 7/31 Plan Year

 

March

15 – File Form 5500 if Extension was filed. – 5/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 12/31 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 8/31 Plan Year

 

April

1 – Distribute minimum distributions for those participants who reached 70 ½ during the previous year and have reached their required beginning date – All Plan Years

15 – Return 402(g) Excess Deferrals – All Plan Years

15 – File Form 5500 if Extension was filed. – 6/30 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 1/31 Plan Year

30 – File Form 5500 with schedules and audited financial statements, if applicable – 9/30 Plan Year

 

May

15 – File Form 5500 if Extension was filed. – 7/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 2/28 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 10/30 Plan Year

 

June

15 – File Form 5500 if Extension was filed. – 8/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 3/31 Plan Year

30 – File Form 5500 with schedules and audited financial statements, if applicable – 11/30 Plan Year

 

July

15 – File Form 5500 if Extension was filed. – 9/30 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 4/30 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 12/31 Plan Year

 

August

15 – File Form 5500 if Extension was filed. – 10/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 5/31 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 1/31 Plan Year

 

September

15 – File Form 5500 if Extension was filed. – 11/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 6/30 Plan Year

30 – File Form 5500 with schedules and audited financial statements, if applicable – 2/28 Plan Year

 

October

1 – Safe Harbor Notice must be distributed at least 30 days but not more then 90 days before 
beginning of the next plan year. (October 1 – December 1) – 12/31 Plan Year

15 – File Form 5500 if Extension was filed. – 12/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 7/31 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 3/31 Plan Year

 

November

15 – File Form 5500 if Extension was filed. – 1/31 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 8/31 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 4/30 Plan Year

 

December

15 – File Form 5500 if Extension was filed. – 2/28 Plan Year

15 – Return excess contributions for failed ADP/ACP test to avoid penalties – 9/30 Plan Year

31 – File Form 5500 with schedules and audited financial statements, if applicable – 5/31 Plan Year

31 – Issue Minimum Distributions to participants who started receiving them in prior year(s) – All Plan Years