On April 9, 2020 the IRS released Notice 2020-23 which among other things extends the Form 5500 filing deadline for ROBS 401k plans (also known as business financing 401k) having a June 30 plan year end date to July 15, 2020.
Notice 2020-23, however, did not extend the Form 5500 filing deadline for ROBS 401k plan or the Form 5500-EZ filing deadline for solo 401k plans having a calendar year-ends. This means that unless the IRS extends the filing deadline, those plans with a calendar year-end date of December 31, 2019 will need to file a Form 5500 or Form 5500-EZ by July 31, 2020.
