Form 5500 Due Date 2026 — Deadlines, Extensions & Penalties
For a calendar-year plan, Form 5500 is due July 31, 2026 — the last day of the seventh month after the plan year ends. Filing Form 5558 on time pushes the deadline to October 15, 2026.
Last updated June 10, 2026
When is Form 5500 due?
For a calendar-year plan, Form 5500 is due July 31, 2026 — the last day of the seventh month after the plan year ends. Plans on a non-calendar (fiscal) year follow the same rule: the filing is due the last day of the 7th month following the end of the plan year.
You can push the deadline back 2½ months by filing Form 5558 on time — moving a calendar-year plan's deadline to October 15, 2026.
In short, the Form 5500 filing deadline is the last day of the 7th month after the plan year ends, and the Form 5500 extension deadline is 2½ months after that.
Want it worked out for your plan year? Use the Form 5500 deadline calculator to get the exact original and extended due dates — plus a DFVCP penalty estimate if a filing is already late. Or put every date on your calendar at once with the 2026 compliance calendar.
See when a specific plan last filed, which schedules it filed, its plan-year dates, recordkeeper, and participant counts — pulled straight from DOL Form 5500 data.
Search any plan by company, EIN, or plan nameForm 5500 filing deadline at a glance (2026 & 2027)
The rule in one line: due date = last day of the 7th month after plan-year end; the extension adds 2½ months. If a deadline lands on a weekend or federal holiday, it rolls to the next business day — which is why the 2026 calendar plan year is due August 2, 2027.
| Plan year ends | Form 5500 due (no extension) | Due with Form 5558 extension |
|---|---|---|
| Dec 31, 2025 (calendar year) | July 31, 2026 | October 15, 2026 |
| Jan 31, 2026 | August 31, 2026 | November 15, 2026 |
| Feb 28, 2026 | September 30, 2026 | December 15, 2026 |
| Mar 31, 2026 | October 31, 2026 | January 15, 2027 |
| Jun 30, 2026 | January 31, 2027 | April 15, 2027 |
| Dec 31, 2026 (calendar year) | August 2, 2027 (Jul 31 is a Saturday) | October 15, 2027 |
How to extend the Form 5500 deadline (Form 5558)
To get the automatic 2½-month extension, file IRS Form 5558 (Application for Extension of Time to File Certain Employee Plan Returns) on or before the original Form 5500 due date — July 31 for calendar-year plans.
A few things filers get wrong:
- The extension is not automatic — you must file Form 5558 by the original deadline to get it.
- An extension to file Form 5500 does not extend the deadline for PBGC premiums or, in most cases, related filings.
- The maximum extension is 9½ months after the close of the plan year.
Look up the plan's most recent Form 5500 to confirm its plan-year dates before you calculate the deadline.
Look up your planWhat happens if you file Form 5500 late?
Late or missed filings carry steep penalties, and they stack from two agencies:
- DOL can assess penalties of up to $2,739 per day, with no cap, for each day a complete Form 5500 is late.
- IRS penalties may also apply for late filing.
The fix — DFVCP: The DOL's Delinquent Filer Voluntary Compliance Program lets plan administrators voluntarily file overdue Forms 5500 at sharply reduced penalties — $10 per day, capped at $2,000 per plan per year (or $4,000 per plan for multiple years). You're only eligible if you file before the DOL notifies you in writing of a failure to file. If you have multiple late filings for the same plan, submit them in one DFVCP submission — separate submissions are penalized separately.
Who has to file a Form 5500?
Most ERISA-covered retirement and health & welfare plans must file annually through the DOL's EFAST2 system. Key exemptions:
- Small welfare plans (fewer than 100 covered participants) that are unfunded, fully insured, or a combination are generally exempt.
- Certain government and church plans are exempt.
- Small plans may file the simplified Form 5500-SF; one-participant (owner/spouse) plans may file Form 5500-EZ.
Search by industry, state, or company to see real filings — which form, which schedules, participant counts, and assets.
Search Form 5500 filings freeEvery 2026 Form 5500 deadline — calendar-year and fiscal-year due dates, the Form 5558 extension cutoff, and the October 15 extended deadline — as a calendar file (.ics) with two-week reminders, plus a printable one-page PDF.
One email, the full-year calendar, no spam. We use it only to send the calendar and occasional Form 5500 deadline reminders.
Plans that filed after the deadline
Real Form 5500 filings received after the October 15 extended deadline — the population that risks the late-filing penalties below. Compute your own date with the deadline calculator.
| Plan / sponsor | Assets | Participants |
|---|---|---|
| BOARD OF TRUSTEES OF THE CPF OF THE IUOE AND PARTICIPATING EMPLOYERS CENTRAL PENSION FUND OF THE IUOE & PARTICIPATING EMPLOYERS · DC | $27.4B | 104,686 |
| FEDEX CORPORATION FEDEX CORPORATION EMPLOYEES' PENSION PLAN · TN | $26.9B | 113,256 |
| THE PROCTER & GAMBLE COMPANY PROCTER & GAMBLE PROFIT SHARING TRUST & EMPLOYEE STOCK OWNERSHIP PLAN · OH | $22.0B | 35,178 |
| HONEYWELL INTERNATIONAL INC HONEYWELL 401(K) PLAN · NC | $16.3B | 44,069 |
| BOARD OF TRUSTEES OF THE I.A.M. NATIONAL PENSION FUND IAM NATIONAL PENSION FUND · DC | $15.0B | 102,863 |
| GE HEALTHCARE TECHNOLOGIES INC. GE HEALTHCARE PENSION PLAN · IL | $13.7B | 5,008 |
| MEDTRONIC, INC. MEDTRONIC SAVINGS AND INVESTMENT PLAN · MN | $13.7B | 38,035 |
| THE PERMANENTE MEDICAL GROUP, INC. THE PERMANENTE MEDICAL GROUP, INC. SALARY DEFERRAL PLAN · CA | $9.9B | 21,762 |
| THE CHARLES SCHWAB CORPORATION SCHWABPLAN RETIREMENT SAVINGS AND INVESTMENT PLAN · TX | $8.9B | 32,145 |
| HUMANA INC. HUMANA RETIREMENT SAVINGS PLAN · KY | $7.7B | 42,968 |
Frequently asked questions
Calendar-year 2025 plans file by July 31, 2026, or October 15, 2026 with a timely Form 5558 extension.
The last day of the 7th month after the plan year ends. For a calendar-year plan that's July 31; with a timely Form 5558 it extends to October 15.
Filing Form 5558 by the original due date adds 2½ months. For a calendar-year plan, the extended Form 5500 deadline is October 15. Form 5558 itself must be filed on or before the original July 31 deadline.
For calendar-year plans, yes — July 31. For fiscal-year plans it's the last day of the 7th month after the plan year ends, so the calendar date varies.
2½ months, obtained by filing Form 5558 by the original due date. For a calendar-year plan that moves July 31 to October 15.
The DOL can assess up to $2,739 per day with no cap. Filing voluntarily under the DFVCP before the DOL contacts you reduces this to $10/day, capped at $2,000 per plan per year.
Electronically through the DOL's EFAST2 system. You can look up any plan's past EFAST2 filings using the search tool.