Late5500Late Form 5500 guides
Plain-English guides for plan sponsors who missed a Form 5500, 5500-SF or 5500-EZ, built from the DOL DFVC Program rules, IRS Rev. Proc. 2015-32 and the current form instructions.
Missed a Form 5500? Here's how to catch up
What to do when your plan missed Form 5500 or 5500-SF filings: find the late years, pick DFVC or Rev. Proc. 2015-32, gather records, file and pay. Updated Nov 2026.
The DFVC Program, step by step
How the DOL's Delinquent Filer Voluntary Compliance Program works in 2026: who qualifies, the $10/day penalty and caps, EFAST2 filing, and paying with Pay.gov.
Form 5500 late filing penalties, and how to cut them
Form 5500 late filing penalties: DOL up to $2,739/day, IRS $250/day up to $150,000, versus DFVC ($750-$4,000 caps) and Rev. Proc. 2015-32 ($500-$1,500).
Late Form 5500-EZ? Use the IRS penalty relief program
How solo 401(k) and one-participant plan owners fix late Form 5500-EZ filings with Rev. Proc. 2015-32: $500 per return, $1,500 max, Form 14704, mailing address.