Amend 5500-EZ - client covered under FEMA Disaster Zone Declaration 36-12 as IR24-234

IRS issued a penalty for my client for filing after 10/15, when in actuality, they did file, but our software did not make it through to DOL.

I'd like to be able to amend under "Special Extension" FEMA Disaster Zone Declaration 36-12 as well as IR 24-234 (9/10/24).

The IRS Notice mentions a delayed due date of February 2, 2025, which also states the extension also applies to "information returns" of which 5500-EZ applies.

Worth a shot???

Were you or they in the disaster zone?

What was the reason the form didn't "make it through your software to the DOL"? Could that be a reasonable cause letter if there was some kind of issue that caused it not to go through?

Their regions are specifically enumerated in the IRS Notices as well as FEMA.

Software passed EFAST, but apparently was not in "live" mode, of which e had no idea.

Instead of Letter of Reasonable Cause", which has taken 3-4 months to abate with IRS previously, IIRS has already provided Special Extension.

Another client just returned from 3 months in India.

Original 5500-EZ filed 10/12, same situation as above, but I believe one of the reasoanble causes is the client being out of the country.

Returned home today and received an IRS penalty notice.

Would an amended 5500-EZ work?