PLAN REPORTING CALENDAR: ALL PLANS
1st QUARTER 2011 FILING DUE DATES FOR
CALENDAR YEAR PLANS
This calendar is for all types of plans, with specific reference to the types of plans affected
The information below is only for those due dates that fall between February 28, 2011 and March 31, 2011,
in order to see a first quarter chart that contains all of the floating due dates, please click on this link
(1) DUE DATE |
(2) DOCUMENT |
(3) FORM |
(4) WHO FILES |
(5) FURNISHED TO |
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_____________________________________________________ |
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2/28/11 |
Copy A of statement of amounts includible in gross income (and not treated as wages) that a nonemployee has actually or constructively received during 2010 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A |
1099-MISC (Box 7 and Box 15b) |
Payer |
IRS along with transmittal Form 1096 (for paper forms only); if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of statement for recipient of total distribution or periodic or installment payments from PS, retirement plan, or individual retirement arrangement (IRA) for calendar year 2010 |
1099-R |
Payer of distribution under the following plans: DB, MP, PS, stock bonus, annuity, multiemployer, CB, Keogh (H.R. 10), IRA, Roth IRA, nonqualified (but only if the distribution is from a commercial annuity or to a deceased employee's beneficiary, otherwise, report nonqualified plan distributions on Form W-2, not Form 1099-R), government (including Code Sec. 457 plans) and church plans, SEPs and SIMPLEs |
IRS along with transmittal Form 1096 (for paper forms only); if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Health coverage tax credit (HCTC) advance payments of health coverage insurance premiums |
1099-H (Copy A) |
HCTC Transaction Center or provider of qualified health insurance coverage (if provider elects to file return) |
IRS (along with transmittal Form 1096 for paper forms only). If filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Report of payments under a long-term care insurance contract and accelerated death benefits paid under life insurance contracts, including payments by a viatical settlement provider |
1099-LTC (Copy A) |
Payer of any long-term care benefits, including accelerated death benefits |
IRS (along with transmittal Form 1096 for paper forms only). If filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Report of distributions from health savings accounts (HSAs) and medical savings accounts (MSAs) |
1099-SA (Copy A) |
Payer of distribution from HSA or MSA |
IRS (along with transmittal Form 1096 for paper forms only). If filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of statement of amounts includible in gross income that an employee has actually or constructively received during 2010 under a nonqualified deferred compensation plan that does not meet the requirements of Code Sec. 409A (Box 1 and Box 12, using Code Z) |
W-2 |
Employer |
SSA along with transmittal Form W-3; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of report of designated Roth contributions to 401(k) plans and 403(b) plans |
W-2 |
Employer |
SSA along with transmittal Form W-3; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of report of elective deferrals to 401(k) plans, 403(b) plans, and salary reduction SEPs, elective deferrals and employer contributions to 457(b) deferred compensation plans, employee salary reduction contributions to SIMPLEs |
W-2 |
Employer |
SSA along with transmittal Form W-3; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of report of taxable cost of group term life insurance over $50,000, nontaxable sick pay, 20% excise tax on excess golden parachute payments, nontaxable substantiated employee business expense reimbursements, excludable moving expense reimbursements paid directly to the employee, employer contributions to Archer MSA, adoption benefits, income from exercise of nonstatutory stock options, and employer contributions to HSA |
W-2 |
Employer |
SSA along with transmittal Form W-3; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of report of corporation’s transfer of employer stock to employee pursuant to employee’s exercise of incentive stock option |
3921 |
Employer/corporation |
IRS; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Copy A of report of transfer of stock by employee acquired through exercise of option granted under employee stock purchase plan |
3922 |
Employer/corporation |
IRS; if filed electronically, the due date is 3/31/11 |
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_____________________________________________________ |
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2/28/11 |
Estimated flat-rate premium payment for plan year beginning 1/1/11 (2011 plan year) |
PBGC Comprehensive Premium Filing (formerly, Form 1-ES) |
Administrator of DB or annuity plan, or other plan subject to ERISA Title IV, which has 500 or more participants for whom flat-rate premiums were payable for the plan year preceding the premium payment year |
PBGC (PBGC) online at PBGC's website beginning with 2007 plan year |
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_____________________________________________________ |
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3/1/11 |
Report for multiple employer welfare arrangements (MEWAs) and certain entities claiming exception (ECEs) |
EBSA Form M-1 |
Administrator of MEWA that offers medical care to the employees of two or more employers (including one or more self-employed individuals) and administrator of ECE if the ECE originated at any time within 3 years before the annual filing due date |
EBSA |
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3/15/11 |
Withholding statement for nonresident alien recipient of pension or lump-sum distribution for calendar year 2010 (paper or electronically) |
1042-S |
Payer of annuity or pension payments under the following plans: DB, MP, PS, stock bonus, annuity, multiemployer, CB, Keogh (H.R. 10), nonqualified, government and church plans |
IRS with Form 1042; copy to recipient of distribution |
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3/31/11 (for 2009 excesses) |
Return for payment of excise tax for excess contributions and excess aggregate contributions (see discussion at ¶5440 and ¶5460) |
5330 |
Employer who made excess contributions to plan maintaining cash or deferred arrangement; employer who made excess aggregate contributions under employee and matching employer contribution rules |
IRS |
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