When To File — 1225 Inst 5330 (PDF)

File one Form 5330 to report all excise taxes with the same filing due date. However, if the taxes are from separate plans, file separate forms for each plan.

Note: A financial institution that is a disqualified person who engaged in a prohibited transaction with respect to multiple IRAs or plans should file only one Form 5330 under that financial institution’s EIN, pay the appropriate tax and attach a list of all impacted IRAs or plans. Do not file a separate Form 5330 for each impacted IRA or plan.

Generally, filing Form 5330 starts the statute of limitations running only with respect to the particular excise tax(es) reported on that Form 5330. However, statutes of limitations with respect to the prohibited transaction excise tax(es) are based on the filing of the applicable Form 5500, Annual Return/Report of Employee Benefit Plan.

Use Table 1 to determine the due date of Form 5330.

Extension. A filer must use Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, to request for an extension of time to file Form 5330. You may be granted an extension of up to 6 months after the normal due date of Form 5330 if Form 8868 is filed on or before the normal due date (not including any extensions) of the return. Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, is no longer used for an extension of time to file Form 5330.

You must file a separate Form 8868 for each excise tax that has a different filing due date for the Form 5330. However, you can file one Form 8868 if each excise tax on the Form 5330 has the same filing due date.

Caution: Form 8868 does not extend the time to pay your taxes. Any tax due must be paid with this application for an extension of time to file Form 5330. Additionally,

2 Instructions for Form 5330 (Rev. 12-2025)

Table 1.

Excise Tax Due Dates

IF the taxes are due under section . . .	THEN file Form 5330 by the . . .
4965	15th day of the 5th month following the close of the entity manager’s tax year during which the tax-exempt entity becomes a party to the transaction.
4971	15th day of the 10th month after the last day of the plan year.
4971(f)	15th day of the 10th month after the last day of the plan year.
4971(g)(2)	15th day of the 10th month after the last day of the plan year.
4971(g)(3)	15th day of the 10th month after the last day of the plan year.
4971(g)(4)	15th day of the 10th month after the last day of the plan year.
4971(h)	15th day of the 10th month after the last day of the plan year.
4972	last day of the 7th month after the end of the tax year of the employer or other person who must file this return.
4973(a)(3)	last day of the 7th month after the end of the tax year of the individual who must file this return.
4975	last day of the 7th month after the end of the tax year of the employer or other person who must file this return.
4976	last day of the 7th month after the end of the tax year of the employer or other person who must file this return.
4977	last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to your employees.
4978	last day of the 7th month after the end of the tax year of the employer or other person who must file this return.
4979	last day of the 15th month after the close of the plan year to which the excess contributions or excess aggregate contributions relate.
4979A	last day of the 7th month after the end of the tax year of the employer or other person who must file this return.
4980	last day of the month following the month in which the reversion occurred.
4980F	last day of the month following the month in which the failure occurred.
If the filing due date falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next business day.

interest is charged on taxes not paid by the due date even if an extension of time to file is granted. See the Instructions for Form 8868.