Form 5500 due date calculator
Form 5500, 5500-SF and 5500-EZ are due on the last day of the seventh month after the plan year ends. For a 2025 calendar-year plan that is 31 July 2026, or 15 October 2026 with a Form 5558 extension.
Form 5500 deadlines at a glance
Due dates for common plan year ends, moved to the next business day where the date falls on a weekend or federal holiday.
| Plan year ends | Form 5500 due | With Form 5558 |
|---|---|---|
| 31 December 2025 | 31 July 2026 | 15 October 2026 |
| 31 March 2026 | 2 November 2026 (the 31 October falls on a Saturday) | 15 January 2027 |
| 30 June 2026 | 1 February 2027 (the 31 January falls on a Sunday) | 15 April 2027 |
| 30 September 2026 | 30 April 2027 | 15 July 2027 |
| 31 December 2026 | 2 August 2027 (the 31 July falls on a Saturday) | 15 October 2027 |
How the due date is worked out
The normal due date
Every Form 5500, 5500-SF and 5500-EZ is due by the last day of the seventh calendar month after the plan year ends. The return is filed on the form year in which the plan year began: a plan year from 1 July 2025 to 30 June 2026 is a 2025 filing.
Form 5558: two and a half more months
Filing Form 5558 by the normal due date extends it once, to the 15th day of the third month after it — 31 July becomes 15 October. It needs no signature and is approved automatically when filed on time. File Form 5558 online for $19.
The automatic extension through your tax return
If the plan year matches the employer's tax year and the employer's income tax return is extended past the Form 5500's normal due date, the Form 5500 is extended to that date without a Form 5558. Keep a copy of the tax extension with the plan's records. This extension cannot be stretched further and never runs past 9½ months after the plan year ends.
Short plan years and final returns
A short plan year is due by the last day of the seventh month after the short year ends — the date the plan year changed, or the day the plan's assets were fully distributed. Enter the short year's dates above.
Weekends and holidays
If a due date falls on a Saturday, Sunday or federal holiday, the return may be filed on the next business day.
PBGC premiums run on their own clock
A PBGC-covered defined benefit plan's premium filing is generally due on the 15th day of the tenth full calendar month of the plan year; for plan years beginning in 2025 only, the ninth. Neither a Form 5558 nor a tax extension moves it. Special rules for new and terminating plans are not covered here. Prepare a PBGC premium filing.
This tool explains the rules in general terms and is not tax or legal advice. The plan administrator remains responsible for filing on time.
Questions
When is Form 5500 due in 2026?
For a calendar-year plan, the 2025 Form 5500, 5500-SF or 5500-EZ is due 31 July 2026. With a Form 5558 filed by that date, it is due 15 October 2026.
What if the due date falls on a weekend or holiday?
The return may be filed on the next day that is not a Saturday, Sunday or federal holiday. The calculator applies that rule; for example, the 2026 calendar-year plan's due date of 31 July 2027 is a Saturday, so it moves to 2 August 2027.
How is the due date worked out for a fiscal-year plan?
The same way: the last day of the seventh calendar month after the plan year ends. A plan year ending 30 June 2026 is due 31 January 2027, which is a Sunday, so the return may be filed on Monday 1 February 2027.
What about a short plan year or the plan's final return?
A short plan year is due by the last day of the seventh month after the short year ends. For that purpose the short year ends on the date the plan year changed or on the day all plan assets were distributed.
Does my business's tax extension extend Form 5500?
It can, automatically, if the plan year and the employer's tax year are the same, the employer has an extension for its federal income tax return to a date later than the Form 5500's normal due date, and a copy of that extension is kept with the plan's records. That extension cannot then be stretched by a Form 5558, and never runs past 9½ months after the plan year ends.
Is the PBGC premium due on the same date?
No. A defined benefit plan's PBGC premium is generally due on the 15th day of the tenth full calendar month of the plan year (15 October for a calendar-year plan); for plan years beginning in 2025 it was the ninth month. A Form 5558 does not extend it.
Official sources
- DOL: 2025 Form 5500 instructions
- IRS: Instructions for Form 5500-EZ
- IRS: About Form 5558
- PBGC: Premium filing due dates
Rules change. These are the government pages this page is based on.