Delinquent Filer Voluntary Compliance Program

The Delinquent Filer Voluntary Compliance (DFVC) Program allows plan administrators to voluntarily submit overdue annual reports while paying lower civil penalties.

The program provides relief for late and non-filing penalties. It does not waive all Department of Labor annual reporting civil penalties.

Form 5500 filing

  • File the Form 5500

    File a Form 5500 or 5500-SF with EFAST2 for each year relief is requested. In Part I, mark the “DFVC Program” box online “D.”

    Do not submit the Form 8955-SSA on EFAST2. File it directly with the IRS.

    A form and a pen

  • Calculate the payment

    Use the DFVC Program calculator to submit the information and payment.

    You must pay online. We no longer accept paper submissions or payments.

    A calculator and a bag of money

Other filings

  • Form M-1 Late Filing process

    The Form M-1 Late Filing process lets MEWA administrators voluntarily file a late Form M-1 and pay a reduced civil penalty.

    Form M-1

DFVC Program Frequently Asked Questions (FAQs)

For Form 5500 Filers

YES:

Plan administrators with filing obligations under Title I of ERISA who haven’t been notified of a failure to file an annual report.

NO:

Amended filings
Form 5500-EZ filers
One-participant plans
Most Direct Filing Entities
Received a Notice of Intent to Assess a Penalty

The basic penalty is $10/day. All penalties are calculated using the original filing. By using the program, you waive your right to challenge the penalty amount.

Plan typePer filing capPer plan cap
Small plans$750$1,500*
Large plans$2,000$4,000
Top Hat, Apprenticeship and Training plans, and late M1 FilingsFlat penalty: $750

*If a small plan is sponsored by a 501(c)(3) tax-exempt organization, per plan cap is $750.

If you received an extension, but the filing is submitted to EFAST after the extension period, penalties are calculated from the original due date.

Participation in the program does not relieve you of filing penalties under the Internal Revenue Code or Title IV of ERISA. However, the IRS and PBGC may provide certain relief. Receiving an IRS late-filer letter does not disqualify you from the program, but it may affect your eligibility for IRS relief.

For MEWA and ECE Form M-1 Filers

Yes. The program is now available to MEWAs and ECEs that fail to file a required Form M-1.

Submit your Form M-1 as soon as possible. Failing to file can be costly because of daily penalties. Filing late stops those penalties from adding up.

The Department may charge penalties of up to $1,942 per day for each day the filing is overdue.

Yes. You may qualify for the DFVC Program, which provides relief for late and non-filing penalties.

File one completed Form M-1 with all current information at the time of filing. Only use the most current version of the Form M-1. If filing for a delinquent Special Filing, such as a registration statement or to report significant events, file one Form M-1 and include all information required for the purposes of the filing.

You must complete the Form M-1 and follow the instructions provided on the form that apply to your filing type: annual report, registration, origination, or special filing.

For the DFVC Program, please ensure you do the following:

  • In Part 1, Line A(1), for MEWAs that will report on a:
    1. Calendar year basis, check the "Calendar Year" box.
    2. Fiscal year basis, check the "Fiscal Year" box and enter the beginning and ending dates of the current fiscal year for your DFVC Program submission.
  • In Part 1, line A(2), enter the date the MEWA began operating. If you are filing for an ECE, enter the ECE origination date in line A(3).
  • Check Part 1, Line B(1) only if no additional Form M-1s need to be filed. Do not check this box if you must file an annual report by March 1 of the following year as the final filing.
  • Check Part 1, Box D if this is the MEWA's or ECE's first filing.

Yes. The MEWA must have an EIN and PN assigned. Use the same EIN and PN for any required Form 5500 filings. In the DFVC input screens, indicate which MEWA years you are seeking relief for.

Yes -- $750 flat penalty.

Pay a flat $750 using the DFVC online payment system.

The $750 flat penalty applies to each MEWA individually. If you have two or more MEWAs, you must submit a separate program application for each one, with each submission capped at $750.

File all future reports by their due dates as required in the Form M-1 instructions.

If you submit a Form M-1 under the DFVC Program during the last three months of the calendar year (unless it is a special filing that was already due in that period), you must still file the annual report by the next due date.

The filing under DFVC will be considered as one of the three ECE filings provided it is completed in accordance with instructions.

No. You cannot use the program to request an extension of time for filing the Form M-1. You must request such an extension separately by following the Form M-1 instructions.

The MEWA administrator will not be subject to additional civil penalties for failure to file previously required Forms (M-1).

No. The DFVC Form M-1 submission will not provide relief for delinquent or late Forms 5500. Filers seeking relief for delinquent Forms 5500 must make separate submissions under DFVC by following program instructions.

A plan MEWA filer who did not provide the Form M-1 filing Receipt Confirmation Code at Part III of the Form 5500 annual report will be treated as having amended that filing by participating in the DFVC Program and filing a complete Form M-1.

MEWA administrators will not be relieved of their fiduciary responsibilities under ERISA and are subject to further investigation and sanctions for violations of these rules.