Instructions For Form 5330 (Rev. 2013) Page 2
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13A reversion of plan assets from a
Table 1.
Excise Tax Due Dates
qualified plan taxable under section
4980.
IF the taxes are due
Each year or part of a year in the
under section . . .
THEN file Form 5330 by the . . .
taxable period in which a prohibited
transaction occurs under section 4975.
15th day of the 5th month following the close of the entity
See the instructions for Schedule C,
manager's tax year during which the tax-exempt entity becomes a
line 2, columns (d) and (e), for a
4965
party to the transaction.
definition of “taxable period.”
4971
last day of the 7th month after the end of the employer's tax year
1
When To File
or 8
months after the last day of the plan year that ends with or
2
within the filer's tax year.
File one Form 5330 to report all excise
taxes with the same filing due date.
4971(f)
last day of the 7th month after the end of the employer's tax year
However, if the taxes are from separate
1
or 8
months after the last day of the plan year that ends with or
2
plans, file separate forms for each plan.
within the filer's tax year.
4971(g)(2)
last day of the 7th month after the end of the employer's tax year
Generally, filing Form 5330 starts the
1
or 8
months after the last day of the plan year that ends with or
statute of limitations running only with
2
within the filer's tax year.
respect to the particular excise tax(es)
reported on that Form 5330. However,
4971(g)(3)
last day of the 7th month after the end of the employer's tax year
statutes of limitations with respect to the
1
or 8
months after the last day of the plan year that ends with or
2
prohibited transaction excise tax(es) are
within the filer's tax year.
based on the filing of the applicable
4971(g)(4)
last day of the 7th month after the end of the employer's tax year
Form 5500, Annual Return/Report of
1
or 8
months after the last day of the plan year that ends with or
Employee Benefit Plan.
2
within the filer's tax year.
Use Table 1 to determine the due
4972
last day of the 7th month after the end of the tax year of the
date of Form 5330.
employer or other person who must file this return.
Extension. File Form 5558, Application
4973(a)(3)
last day of the 7th month after the end of the tax year of the
for Extension of Time to File Certain
individual who must file this return.
Employee Plan Returns, to request an
4975
last day of the 7th month after the end of the tax year of the
extension of time to file. If approved, you
employer or other person who must file this return.
may be granted an extension of up to 6
months after the normal due date of
4976
last day of the 7th month after the end of the tax year of the
Form 5330.
employer or other person who must file this return.
Form 5558 does not extend the
4977
last day of the 7th month after the end of the calendar year in
time to pay your taxes. See the
which the excess fringe benefits were paid to your employees.
!
instructions for Form 5558.
4978
last day of the 7th month after the end of the tax year of the
CAUTION
employer or other person who must file this return.
Where To File
4979
last day of the 15th month after the close of the plan year to which
File Form 5330 at the following
the excess contributions or excess aggregate contributions relate.
address:
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.
Department of the Treasury
4980
last day of the month following the month in which the reversion
Internal Revenue Service Center
occurred.
Ogden, UT 84201
4980F
last day of the month following the month in which the failure
occurred.
Private delivery services. You can
If the filing due date falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next
use certain private delivery services
business day.
designated by the IRS to meet the
“timely mailing as timely filing/paying”
A.M., UPS Worldwide Express Plus,
Interest and Penalties
rule for tax returns and payments.
and UPS Worldwide Express.
Interest. Interest is charged on taxes
These private delivery services include
The private delivery service can tell
not paid by the due date even if an
only the following:
you how to get written proof of the
extension of time to file is granted.
DHL Express (DHL): DHL Same Day
mailing date.
Interest is also charged on penalties
Service.
imposed from the due date, including
Private delivery services
Federal Express (FedEx): FedEx
extensions, to the date of payment for
cannot deliver items to P.O.
!
Priority Overnight, FedEx Standard
failure to file, negligence, fraud, gross
boxes. You must use the U.S.
Overnight, FedEx 2Day, FedEx
CAUTION
valuation overstatements, and
Postal Service to mail any item to an
International Priority, and FedEx
substantial understatements of tax. The
IRS P.O. box address.
International First.
interest rate is determined under section
United Parcel Service (UPS): UPS
6621.
Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air
-2-
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