-
7 Business Days after each Payroll
-
For Small Employers (less than 100 employees), due date of Employee 401(k) Contributions and loan repayments deducted from paychecks
-
3-5 Business Days after each Payroll
-
For Large Employers (more than 100 employees), due date of Employee 401(k) Contributions and loan repayments deducted from paychecks
-
January 31, 2025
-
Deadline for postmark on Form 1099-R for 2024 distributions
-
March 17, 2025
-
Deadline to refund corrective distributions due to failed 2024 ADP or ACP test without 10% Excise Tax on employer
-
March 17, 2025
-
2024 contribution deadline for deductibility in 2024 for S-Corporation and Partnership tax returns not on extension
-
April 15, 2025
-
Deadline to refund corrective distributions for 2024 401(k) deferrals in excess of the IRS 402(g) limit of $23,500 (or $31,000 for those who attained age 50 by 12/31/2025)
-
April 15, 2025
-
2024 contribution deadline for deductibility in 2024 for Sole Proprietor and C-Corporation tax returns not on extension
-
July 31, 2025
-
Due date (without extension) to file Form 5500 with Schedules for plan years ended December 31, 2024
-
July 31, 2025
-
Due date (without extension) to file Schedule 8955-SSA for plan years ended December 31, 2024
-
July 31, 2025
-
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, 2024
-
September 15, 2025
-
2024 contribution deadline for all plans subject to minimum funding requirements
-
September 15, 2025
-
2024 contribution deadline for deductibility in 2024 for S-Corporation and Partnership tax returns on extension
-
September 30, 2025
-
Deadline for distribution of 2024 Summary Annual Report for plans not on automatic extension
-
October 1, 2025
-
Last day for implementation of new 2024 Safe Harbor 401(k) plan
-
October 15, 2025
-
Due date (with automatic extension) to file Form 5500 with Schedules for plan years ended December 31, 2024
-
October 15, 2025
-
Due date (with automatic extension) to file Schedule 8955-SSA for plan years ended December 31, 2024
-
October 15, 2025
-
2024 contribution deadline for deductibility in 2024 for Sole Proprietor and C-Corporation tax returns on extension
-
November 3, 2025
-
Deadline to distribute notice of termination of a SIMPLE IRA plan for 2025
-
December 1, 2025
-
Deadline for distribution of 2024 Safe Harbor Notices
-
December 15, 2025
-
Deadline for distribution of 2024 Summary Annual Report for plans on automatic extension
-
December 31, 2025
-
Deadline for completing 2025 Required Minimum Distributions
-
December 31, 2025
-
Deadline for correction of failed 2024 ADP or ACP test (refunds or QNEC)
-
December 31, 2025
-
2024 Safe Harbor and Top Heavy contribution deadline
