Reporting of late deferrals on Form 5500-SF

There were late deferrals in 2017.  The late deferrals were deposited into the plan during 2017 as well.   The earnings on the late 2017 deferrals were deposited in 2018.   The late deferrals were reported on the 2017 5500-SF.  Should they also be reported on the 2018 5500-SF even though the late deferrals were deposited in the prior year (2017)?  Is the deposit of late deferrals only considered corrected when the late earnings are deposited?

Yes. If you read the instructions for the 5500 re late deposits it actually says they need to be reported until the year after the violation has been corrected.  The correction includes late earnings deposited.

Thank you.  That is what I had concluded, just wanted confirmation as I was informed otherwise by another admin.

21 hours ago, DDB BN said:

Thank you.  That is what I had concluded, just wanted confirmation as I was informed otherwise by another admin.

Welcome!