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7 Business Days after each Payroll
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For Small Employers (less than 100 employees), due date of Employee 401(k) Contributions and loan repayments deducted from paychecks
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3-5 Business Days after each Payroll
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For Large Employers (more than 100 employees), due date of Employee 401(k) Contributions and loan repayments deducted from paychecks
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January 31, 2024
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Deadline for postmark on Form 1099-R for 2023 distributions
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March 15, 2024
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Deadline to refund corrective distributions due to failed 2023 ADP or ACP test without 10% Excise Tax on employer
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March 15, 2024
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2023 contribution deadline for deductibility in 2023 for S-Corporation and Partnership tax returns not on extension
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April 15, 2024
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Deadline to refund corrective distributions for 2023 401(k) deferrals in excess of the IRS 402(g) limit of $23,000 (or $30,500 for those who attained age 50 by 12/31/2024)
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April 15, 2024
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2023 contribution deadline for deductibility in 2023 for Sole Proprietor and C-Corporation tax returns not on extension
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July 31, 2024
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Due date (without extension) to file Form 5500 with Schedules for plan years ended December 31, 2023
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July 31, 2024
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Due date (without extension) to file Schedule 8955-SSA for plan years ended December 31, 2023
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July 31, 2024
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Last day to file Form 5558, a request for an automatic 2½ month extension to file Form 5500 and Schedule 8955-SSA for plan years ended December 31, 2023
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September 16, 2024
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2023 contribution deadline for all plans subject to minimum funding requirements
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September 16, 2024
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2023 contribution deadline for deductibility in 2023 for S-Corporation and Partnership tax returns on extension
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September 30, 2024
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Deadline for distribution of 2023 Summary Annual Report for plans not on automatic extension
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October 1, 2024
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Last day for implementation of new 2023 Safe Harbor 401(k) plan
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October 15, 2024
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Due date (with automatic extension) to file Form 5500 with Schedules for plan years ended December 31, 2023
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October 15, 2024
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Due date (with automatic extension) to file Schedule 8955-SSA for plan years ended December 31, 2023
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October 15, 2024
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2023 contribution deadline for deductibility in 2023 for Sole Proprietor and C-Corporation tax returns on extension
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November 1, 2024
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Deadline to distribute notice of termination of a SIMPLE IRA plan for 2023
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December 2, 2024
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Deadline for distribution of 2023 Safe Harbor Notices
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December 16, 2024
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Deadline for distribution of 2023 Summary Annual Report for plans on automatic extension
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December 31, 2024
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Deadline for completing 2023 Required Minimum Distributions
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December 31, 2024
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Deadline for correction of failed 2023 ADP or ACP test (refunds or QNEC)
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December 31, 2024
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2023 Safe Harbor and Top Heavy contribution deadline
