COVID-19 Related Form 5500 Deadlines and Extensions



The IRS issued several notices at the end of March and early April, including Notice 2020-18, which expands filing relief for time sensitive acts due to the federally declared emergency related to COVID-19.


In addition to other taxpayer extensions, this notice includes filing relief for employee benefit plans with original or extended filing deadlines that fall between April 1, 2020, and July 15, 2020. Employers that originally had a deadline during this time period, now have until July 15, 2020, to file their Form 5500.


Unfortunately, the IRS has not yet provided relief for calendar year employee benefit plans who are required to file the Form 5500 Series.


The deadline remains due on July 31, 2020, unless IRS Form 5558 is filed no later than July 31, 2020 requesting an extension. Employers that can file on time, are still encouraged to do so.