Annual retirement plan return

File Form 5500 (or 5500-SF for small plans) for the plan year through the EFAST2 system, or file Form 5558 for an extension.

When: By the last day of the 7th month after the fiscal year ends (the last day of July for a calendar year).
Agency: Department of Labor and IRS
Form: Form 5500 or 5500-SF
Applies to: Every company in the United States, that offer a retirement plan.
If missed: Up to $2,739 a day from the Department of Labor, plus IRS penalties
Source: www.dol.gov, read October 22, 2026

Jay explains

Employer retirement plans under ERISA file an annual return seven months after the plan year ends, July 31 for a calendar year plan. Many plan providers prepare it, but the plan sponsor signs and is liable. A one participant plan with under $250,000 in assets may be exempt; a SEP or SIMPLE IRA generally has no Form 5500 at all.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

August 2, 2027
July 31, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

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Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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