EP – Statute Considerations

The normal statute of limitations date expires three years from the later of the due date of the Form 5500 series return or the date the Form 5500 series return was filed.

Complete and place the Statute Expiration Chart in the Form 5500 RCCMS Office Documents folder. See Employee Plans Examination Exhibits, Form 1041 Statute Expiration Chart.

Solicit a Form 872-H if there is less than 12 months remaining on the statute of limitations on the Form 5500/1041.

See IRM 4.70.12.3.8, EP Statute Control Procedures, for Form 5500 statute of limitations procedures.