Disaster Relief/Form 5500 Filing Extension Information

The IRS, DOL, and PBGC may announce special extensions of time to file Form 5500 series returns/reports for filers affected by Presidentially-declared disasters or who are serving the Armed Forces of the United States in a combat zone. These special extensions are announced on the IRS’s web site.

Reference to the Form 5500 can be found in the announcement under the bold caption “Grant of Relief.” Whatever special extension of filing Form 5500 granted by the IRS will also be automatically permitted by the DOL and PBGC (see Section 8 of Internal Revenue Bulletin 2007-56). Therefore, whether or not DOL or PBGC announce a special extension, Form 5500 series filers to whom the IRS has granted a special extension may file their annual returns/reports by the extended due date stated in the IRS’s announcement.

Filers should follow the instructions to Form series under the section “Extension of Time To File” regarding how to file the forms when special extensions are granted.

Filers affected by Presidentially-declared disasters are plan administrators, employers, and other entities who file Form 5500 series that are located in the areas designated as federal disaster areas (as listed in IRS’s announcements). These special extensions also apply to filers located outside the designated disaster areas who are unable to obtain the information necessary for filing from service providers, banks or insurance companies whose operations are directly affected by the disasters.

The IRS will announce the particular military operations (i.e., “combat zones”) for which special extensions are granted for filers serving in the Armed Forces of the United States (e.g., Notice 2003–21, 2003–1 C.B. 817 provides that all of the acts listed in Rev. Proc. 2002–71 are applicable for those taxpayers who served in Operation Iraqi Freedom).

Archived Form 5500 Filing Extensions

The information in these media releases will be made available in alternate format upon request (large print, Braille, audio tape or disc) from the Central Office for Assistive Services and Technology. Please specify which news release when placing your request. Call 202.693.7773 or TTY 202.693.7775.  For more information you can also call the EFAST Help Line at 1.866.463.3278.

June 2008

• DOL extends annual reports deadline after severe weather hits Colorado • 08-841-DEN [06/19/08]
• DOL extends annual reports deadline after severe weather hits Georgia and Mississippi • 08-842-ATL [06/19/08]
• DOL extends annual reports deadline after severe weather hits Missouri and Iowa • 08-845-KAN [06/19/08]
• DOL extends annual reports deadline after severe weather hits Indiana and Wisconsin • 08-846-CHI [06/19/08]
• DOL extends annual reports deadline after severe weather hits Maine • 08-844-BOS [06/19/08]
• DOL extends annual reports deadline after severe weather hits Arkansas and Oklahoma • 08-843-DAL [06/19/08]

March 2008

• DOL extends annual reports deadline after severe weather hits Kentucky • 08-270-ATL [03/04/08]

October 2007

• DOL extends annual reports deadline after wildfires hit California [10/31/07]

October 2006

• DOL Gives Filers Affected By Hurricane Katrina Additional Extension of Deadline to File Annual Reports on Benefit Plans [10/12/06]

February 2006

• DOL Extends Filing Deadline for Annual Report Filers in Gulf Coast Region [02/27/06]

October 2005

• DOL Extends Annual Reports Deadline After Hurricane Wilma Hits Florida [10/31/05]

September 2005

• DOL Extends Annual Reports Deadline After Hurricane Rita Hits Louisiana and Texas, Deadline for Areas Affected by Hurricane Katrina Also Further Extended [09/28/05]
• DOL Extends Time and Areas Covered by Reporting Relief for Areas Hit by Hurricane Katrina [09/20/05]
• DOL Extends Annual Reports Deadline After Hurricane Katrina Hits Alabama • Louisiana • Mississippi [09/01/05] • Florida [09/20/05]

August 2005

• DOL Extends Annual Reports Deadline After Tornado Hits Campbell County, Wyoming [08/31/05]

July 2005

• DOL Extends Annual Reports Deadline After Hurricane Dennis Hits Alabama [07/25/05]
• DOL Extends Annual Reports Deadline After Hurricane Dennis Hits Florida  [07/25/05]

May 2005

• DOL Extends Annual Reports Deadline After Severe Storms Hit New Jersey [05/09/05]
• DOL Extends Annual Reports Deadline After Severe Storms Hit New York [05/09/05]

February 2005

• DOL Extends Annual Reports Deadline After Severe Storms and Flooding Hit California [02/14/05]

January 2005

• DOL Extends Annual Reports Deadline After Severe Winter Storms Hit Indiana [01/28/05]

November 2004

• DOL Extends Annual Reports Deadline After Severe Storms and Flooding Hit New York [11/30/04]

October 2004

• DOL Extends Annual Reports Deadline After Tropical Storm Frances Hits South Carolina [10/19/04]
• DOL Extends Annual Reports Deadline After Tropical Depression Ivan Hits New York [10/19/04]
• DOL Extends Annual Reports Deadline After Tropical Depression Ivan Hits New Jersey [10/19/04]
• DOL Extends Annual Reports Deadline After Severe Storms and Flooding Hit Minnesota [10/19/04]
• DOL Extends Annual Reports Deadline After Hurricane Jeanne Hits Florida [10/08/04]
• DOL Extends Annual Reports Deadline After Hurricane Jeanne Hits Puerto Rico [10/06/04]
• DOL Extends Annual Reports Deadline After Severe Storms Hit West Virginia [10/04/04]
• DOL Extends Annual Reports Deadline for Pennsylvania due to Tropical Depressions Frances and Ivan [10/04/04]
• DOL Extends Annual Reports Deadline After Severe Storms Hit Ohio [10/04/04]
• DOL Extends Annual Reports Deadline After Hurricane Ivan Hits North Carolina [10/04/04]
• DOL Extends Annual Reports Deadline After Hurricane Ivan Hits Georgia [10/04/04]

September 2004

• DOL Extends Annual Report Deadlines After Hurricane Ivan Hits Gulf Coast [09/30/04]
• DOL Extends Annual Reports Deadline After Hurricane Frances Hits North Carolina [09/21/04]
• DOL Extends Annual Reports Deadline After Hurricane Frances Hits Florida [09/21/04]