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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.
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.
Use the DFVC Program Calculator to submit the information and payment.
You must pay online. We no longer accept paper submissions or payments.
File the required notice. Then, when using the DFVC Program calculator, use plan number 888.
File the required notice. Then, when using the DFVC Program calculator, use plan number 999.
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 (DFEs)
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 type | Per filing cap | Per plan cap |
|---|---|---|
| Small plans | $750 | $1,500* |
| Large plans | $2,000 | $4,000 |
| Top Hat and Apprenticeship and Training plans | Flat 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 filing penalties under the Internal Revenue Code or Title IV of ERISA. However, the IRS and PBGC may provide certain relief. An IRS late-filer letter does not disqualify a filing from the DFVC Program, but it may affect IRS participation.
