One of the most confusing aspects of Form 5330 is that there is no single due date — the deadline depends on which IRC section you're filing under. Here is a complete reference.
Due Dates by IRC Section
| IRC Section | Tax Type | Due Date |
|---|---|---|
| § 4975 | Prohibited Transactions | Last day of 7th month after tax year end (July 31 for Dec 31 year) |
| § 4979 | Excess ADP/ACP Contributions | Last day of 15th month after plan year end (March 15 for Dec 31 year) |
| § 4972 | Nondeductible Contributions | Last day of 7th month after tax year end |
| § 4980 | Plan Asset Reversion | Last day of the month following the month of reversion |
| § 4971 | Minimum Funding Deficiency | Last day of 8.5 months after plan year end |
How to Get an Extension
File Form 8868 on or before the original due date. This grants an automatic extension of up to 6 months to file the return. There is no IRS approval required — the extension is automatic upon timely filing of Form 8868.
Important: Form 8868 extends the time to file only — it does not extend the time to pay the excise tax. You must estimate and pay the tax by the original due date to avoid late payment penalties and interest. Note: Form 5558 is no longer used for Form 5330 extensions (effective 2024).
Late Filing Penalties
If you file after the due date (including the extension period) without reasonable cause:
- Late filing penalty: 5% of the unpaid tax per month or fraction of a month, up to a maximum of 25%
- Late payment penalty: 0.5% per month on any unpaid tax from the original due date, up to 25%
- Interest: Accrues on unpaid tax at the federal short-term rate plus 3 percentage points, compounded daily
Reasonable Cause Relief
The IRS may waive the late filing and late payment penalties if you can demonstrate reasonable cause and that the failure was not due to willful neglect. Common reasonable cause arguments include reliance on incorrect professional advice, inability to obtain records, or extraordinary circumstances. A request for penalty abatement should be submitted in writing with supporting documentation. Interest is never waived under reasonable cause — only penalties.
Where to Mail the Return
Mail the signed Form 5330 with payment to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0150. Payment should be made payable to "United States Treasury." Online payment is also available via EFTPS at eftps.gov.