Filing Deadline Changes
As part of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, various tax filing due dates were changed. For plan years beginning after 2015, the normal 2½ month extension period for filing of Form 5500 has been changed to 3½ months. For a 2016 calendar year plan, this means that the extended due date of Form 5500 is now November 15, 2017, rather than October 15th.
In addition, revisions to the other tax filing due dates result in a corresponding change in funding deadlines for tax deduction purposes. For example, the extended filing deadline for a calendar C Corporation will now be October 15th, instead of September 15th.