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).
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.
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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]
-
DOL extends annual reports deadline after severe weather hits Kentucky 08-270-ATL [03/04/08]
-
DOL extends annual
reports deadline after wildfires hit California [10/31/07]
-
DOL Gives Filers
Affected By Hurricane Katrina Additional Extension of Deadline to File
Annual Reports on Benefit Plans [10/12/06]
-
DOL Extends Filing
Deadline for Annual Report Filers in Gulf Coast Region [02/27/06]
-
DOL Extends Annual Reports Deadline After Hurricane Wilma Hits
Florida [10/31/05]
-
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]
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DOL Extends Annual Reports Deadline After Hurricane Katrina Hits Alabama • Louisiana • Mississippi [09/01/05] • Florida [09/20/05]
-
DOL Extends Annual Reports
Deadline After Tornado Hits Campbell County, Wyoming [08/31/05]
-
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]
-
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]
-
DOL Extends Annual
Reports Deadline After Severe Storms and Flooding Hit California [02/14/05]
-
DOL Extends Annual Reports Deadline
After Severe Winter Storms Hit Indiana [01/28/05]
-
DOL Extends Annual Reports Deadline After Severe Storms and
Flooding Hit New York [11/30/04]
-
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]
-
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]
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DOL Extends Annual
Reports Deadline After Hurricane Frances Hits Florida [09/21/04]
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