Action Item Due Date
January
Reporting of value of health coverage on Form W-2 January 31, 2019*
(Optional for employers issuing under 250 W-2's)
February
File ACA information reporting returns with IRS (for paper filing) February 28, 2019*
March
DOL Form M-1 (for MEWAs) March 1, 2019*
Disclosure of creditable/noncreditable status of prescription drug coverage to CMS March 1, 2019
Provide ACA information reporting returns to individuals March 4, 2019
Last day for flexible spending accounts with 2½ month grace periods March 15, 2019
April
File ACA information reporting returns with IRS (for electronic filing) April 1, 2019*
May
Form 990 or Form 8868 if requesting extension May 15, 2019
July
Summary of Material Modifications for prior year amendments July 29, 2019
Form 720 filing and payment of PCORI fee July 31, 2019*
Form 5500 or file Form 5558 to request an extension July 31, 2019
August
Form 990 (if on extension) or Form 8868 if requesting additional extension August 15, 2019
September
Summary Annual Report (if no extension) September 30, 2019
October
Provide notice of creditable/noncreditable prescription drug coverage to participants October 14, 2019*
Form 5500 filed if on extension October 15, 2019
November
Form 990 (if additional 3-month extension) November 15, 2019
December
Summary Annual Report (if on extension) December 15, 2019
Deadline for correcting DCAP discrimination test failures December 31, 2019
**Assumes calendar plan and sponsor tax year. Does not account for weekends, extended due dates other than for Forms 5500 and 990, short plan years, or new plans. The “weekend rule,” which extends due dates falling on weekends to the following Monday, generally applies to filing deadlines and certain other acts under tax rules.
*Date does not vary regardless of plan year
