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ARTICLE · 13 DECEMBER 2015

Undoing Form 5500 Extensions

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Added to the Fixing America's Surface Transportation Act (FAST Act), which was passed and signed last week, was a provision repealing the Form 5500 filing extension that was enacted in the Surface Transportation Act.

United StatesEmployment and HR
Jeffrey Ashendorf
Jeffrey Ashendorf
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Over this past summer, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the "Surface Transportation Act") included a provision that extended by a month the automatic extension that is available to Form 5500-series filers, to be effective with the filing of the 2016 returns. (See our Legal Alert dated September 9, 2015.) Whether you appreciated it or not, that extension was short-lived, and has now been repealed before even taking effect.

Added to the Fixing America's Surface Transportation Act (FAST Act), which was passed and signed last week, was a provision repealing the Form 5500 filing extension that was enacted in the Surface Transportation Act. Interestingly, the repeal applies only to the extension that had been granted for Forms 5500; similar extensions that had been created for corporate, partnership, fiduciary and other tax returns remain in effect.

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