Form 5330 due date

[rlb64]

Form 5330 instructions say the due date is the 7th month after the employer's tax year. The employer's tax year ends 12/31/04. The employer files a 5558 extension for the 5500. Is the 5330 and tax payment due by January 31, 2006?

[Belgarath]

I'm not sure if you meant to say that the employer files a 5558 for the 5500 forms, when you really meant to say for the 5330?

If you filed a 5558 for the 5500 forms, then no, there is no extension on the otherwise applicable due date for the 5330. The two are independent.

If you file a 5558 requesting an extension of the 5330 deadline, then yes, you could receive an extension of up to 6 months after the normal filing deadline for the 5330.

Note that this extension is only for filing the 5330 form - it doesn't extend the deadline for actually paying the tax due.