Summary annual report to plan participants

Give every plan participant the summary annual report, a one page digest of the Form 5500, within nine months after the plan year ends, or two months after an extended Form 5500 is filed.

When: By the last day of the 9th month after the fiscal year ends (the last day of September for a calendar year).
Agency: Department of Labor
Form: Summary Annual Report
Applies to: Every company in the United States, that offer a retirement plan.
If missed: Up to $110 a day per participant who asked for it and did not get it, under ERISA's disclosure rules
Source: www.dol.gov, read October 22, 2026

Jay explains

Every plan that files a Form 5500 also tells its participants what was in it, through the summary annual report, within nine months after the plan year ends, September 30 for a calendar year plan, or two months after the extended filing date if the Form 5500 was extended. Plan providers usually prepare it from the return; the sponsor distributes it, on paper or electronically under the Department of Labor's rules. Plans exempt from the Form 5500 have no summary to give.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

September 30, 2027
September 30, 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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