IRS Extends Form 5500 Filing Deadline for Off-Calendar-Year Plans


On April 9, 2020, the IRS issued Notice 2020-23 to extend numerous tax code deadlines for employee benefit plan sponsors and other taxpayers. The notice provides that, if certain specified actions are required to take place between April 1, 2020, and July 15, 2020, the new deadline will be automatically extended to July 15, 2020.

The notice included Form 5500 filings as one of the many actions that can be delayed. For plans with a July–June plan year, the Form 5500 filing deadline was April 15 if the plan had requested an extension before January 31. For those plans, the new filing deadline will be July 15, 2020.

Please note, however, that organizations required to file a Form 5500 for a calendar-year plan – those administered using a January plan year – are still subject to the usual July 31, 2020, deadline.

If you have any questions, please contact your local Mutual of America service representative.

Mutual of America Life Insurance Company is a registered Broker-Dealer.
320 Park Avenue | New York, NY 10022-6839
©1997-2020 Mutual of America. All Rights Reserved.