| ITEM | DUE DATE |
|---|---|
| Form 1099-R (Recipients of distributions) | January 31 |
| Form 945 (Annual Return of Withholding Federal Income Tax) | January 31 |
| Form 1096 (Annual Summary of Information Returns) | February 28 |
| ADP/ACP Test (Deferral and Match non-discrimination tests must be performed and refunds processed by 3/15 if necessary) |
March 15 |
|
Employer Contribution Deposit (for calendar year-end corporations with a tax return deadline of 3/15) |
March 15 without extension |
| Required Start Date for Required Minimum Distributions for Participants 70-1/2+ | April 1 |
| Employer Contribution Deposit (for calendar-year non-corporate businesses with a tax return deadline of 4/15) |
April 15 without extension |
| Form 5500 Annual Report | July 31 without extension |
| Form SSA Statement of Terminated Participants with Vested Interest | July 31 without extension |
| Accountant's Statement (Audit) (filed with Form 5500 for plan with 100+ participants) | July 31 without extension |
| Form 5558 Application for Extension of Time | July 31 |
| Employer Minimum Funding Deposit for Defined Benefit and Cash Balance Plans | September 15 |
| Summary Annual Report (SAR) | September 30 |
| Form 5500 Annual Report for Extended Plans | October 15 |
| Annual Safe Harbor Notice (if applicable) | December 1 |
