North Carolina further extended to September 2025

[SSRRS]

Hi,

North Carolina was originally given an extension until 5 /1 /2025. This included the 5500 for 2023. On 4/17/25 this extension was further extended until September 2025. This additional extension from 5/1 /2025 to 9/2025 includes the 5500 and the pbgc filings. Correct? Thank you.

[david rigby]

Don't know.  The 04/04/25 IRS news release, first sentence, at this page, https://www.irs.gov/newsroom/, includes the phrase, "...2024 federal income tax returns and tax payments for tax year 2024 are due on..."  Using only that language, the answer to your question would be NO.  However, you need to do some more research on your own.   

BTW, the IRS does not control when PBGC filings are due.  Have you checked the DOL website?

[Lois Baker]

The April 17 notice extending the deadline references Rev. Proc. 2018-58 -- discussion of Form 5500 and PBGC filings are on pages 57-58.

[SSRRS]

Thank you very much Lois.

[david rigby]

I believe (check the details yourself) that the filing deadline is extended but interest penalties (but not late penalty) may still apply.

[SSRRS]

Hi,

WE Filed the calendar year 2023 5500 for a North Carolina plan in September 2025, as was extended first until May 2025 then until September 25, 2025. We checked the special ext box and put on the filingvon the special ext line FEMA-3617-EM. Intresting that the while the pbgc filing was accepted with disaster relief approved (as it should be), however. for the 5500SF, the client received a late filing cp283 notice. At 250 a day, it seems that the e fast system thought that this was a 2024 filing that was due july 31, 2025 and therefore charged for the days of August and September up until it was filed in Sept 2025. I guess we should send a letter stating that this was a 2023 filing (the notice states as well that this is for the 2023) that was extended until Sept 2025?