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  • Delinquent Filer Voluntary Compliance Program - U. S. Department of Labor
    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
  • Penalty relief program for Form 5500-EZ late filers
    Prepare a paper Form 5500-EZ for each delinquent year, including any required schedules and attachments Form 5500 required for the delinquent year - use the current year Form 5500-EZ, filled out with the beginning and ending dates for the plan year for which the return was delinquent
  • DFVCP Basics 2025 Updates: Form 5500 Penalty Relief Guide
    Learn how the DFVCP helps reduce penalties for late Form 5500 filings Includes 2025 updates expanding coverage to MEWAs and Form M-1 filers
  • For Delinquent Filings
    By completing the filings under DFVCP, you may also qualify for IRS penalty relief, provided all requirements are met Whether you’re behind by one year or several, we’ll guide you through the entire process—from data collection to e-filing—so you can restore compliance with confidence
  • DFVCP Assistance: Navigate Compliance with Ease | BC2
    Failing to file Form 5500 on time can lead to severe penalties, including daily fines and potential legal actions The complexity of ERISA regulations and non-compliance risk make professional guidance essential Whether managing a small or large plan, understanding and navigating the DFVCP process can save you time, money, and legal headaches
  • Delinquent Filer Voluntary Compliance Program (DFVCP)
    The DFVCP gives delinquent plan administrators a way to avoid potentially higher civil penalty assessments by voluntarily filing late Forms 5500 and paying reduced penalties
  • Additional Requirements Needed for Late Filers of Form 5500
    The DOL previously established a delinquent filer program (DFVCP) to encourage late filers to voluntarily comply with ERISA’s reporting requirements Under the DVFCP, plan administrators may obtain reduced civil penalties for failure to file a timely Form 5500
  • DFVC Penalty Calculator - DOL
    EBSA is providing this web-based calculator and payment system, making participating in the Delinquent Filer Voluntary Compliance (DFVC) Program easy, quick, and error-free The online DFVC penalty calculator helps you accurately calculate the payment needed to participate in the DFVC
  • Delinquent Filers Voluntary Compliance Program FAQs
    No The relief under the DFVCP is available only to the extent that a Form 5500 is required to be filed under Title I of ERISA If annual reporting for a plan is only required under the Internal Revenue Code, it is not eligible for penalty relief under DFVCP However, IRS penalties may still apply
  • Other government correction programs for retirement plans
    The Delinquent Filer Voluntary Compliance Program (DFVC) provides plan administrators with a way to comply with the annual reporting requirements by coming up to date with corrected filings of Form 5500s





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