Reminders

Mandatory electronic filing. Any employer or individual required to file an excise tax return on Form 5330 must file the excise tax return electronically for tax years ending on or after 2023, if the filer is required to file at least 10 returns of any type during the calendar year that the Form 5330 is due. See Regulations section 54.6011-3 and T.D. 9972 available at IRS.gov/irb/2023-11_IRB#TD-9972 for more information.

Extension. Use Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, to request an extension of time to file Form 5330. If approved, you may be granted an extension of up to 6 months after the normal due date of Form 5330.