Form Name & Number
|
When due |
Example due
date |
Prepared by |
Filed with |
| Form 940 –
Employer’s Annual Unemployment (FUTA) Tax Return |
1/31; 4/30; 7/31,
10/31 |
1/31; 4/30; 7/31,
10/31 |
Employer / Company |
IRS |
| Form 941 –
Employer’s Quarterly Federal Tax Return |
1/31 |
1/31 |
Employer / Company |
IRS |
| Form 1099R (Copy B) –
Distributions from Retirement Plans |
1/31 |
1/31 |
Payer |
Recipient |
| Form 945 – Annual
Return of Federal Taxes |
1/31 or 2/10 if taxes
timely paid |
1/31 or 2/10 |
Employer / Company |
IRS |
| Form 1096 & 1099R (Copy
A) Annual Summary Transmittal of Distributions |
2/28 |
2/28 |
Payer |
IRS |
| Summary Plan Description |
Within 90 days of becoming
a participant |
3/31 (for 1/1 entry) &
9/28 (for 7/1 entry) |
Plan Administrator |
Participant |
| Annual statement of pooled
fund (needed for 5500 filing) |
120th day after
end of plan year |
4/30 |
Bank, Insurance Co., Plan
Sponsor |
Plan Administrator |
| Summary of Material
Modification |
210th day after
end of plan year in which modification was adopted. |
7/29 |
Plan Administrator |
Participants &
Beneficiaries |
| Form 5330 Part III –
Excise Taxes on prohibited transactions |
Last day of the 7th
month after the end of tax year of event |
7/31 |
Disqualified person involved
in prohibited transaction |
IRS |
| Form 5558 –
Application for extension on 5500 filings |
Last day of the 7th
month after plan year end |
7/31 |
Plan Sponsor |
IRS |
| Form 5500, Form 5500C/R,
Form 5500EZ – Tax filings on certain Employee Benefit Plans |
Last day of the 7th
month after plan year end (or as extended - 2 ½ months) |
7/31 10/15 with extension |
Plan Sponsor |
IRS |
| Schedule SSA (An attachment
to 5500 series filings) & Statement of Deferred Benefits |
Last day of the 7th
month after plan year end (or as extended - 2 ½ months) |
7/31 10/15 with extension |
Plan Sponsor or Plan
Administrator |
Schedule SSA – IRS Statement – Participant |
| Summary Annual Report |
Last day of the 9th
month after plan year end (or as extended - 2 ½ months) |
9/30 12/15 with extension |
Plan Administrator |
Participants &
Beneficiaries |
| Form 5310-A – Notice
of Plan Merger, Transfer or Consolidation of Plan Assets |
30 days prior to event |
i.e – 12/2/02 for a
merger on 1/1/03 |
Plan Sponsor or Plan
Administrator |
IRS |
