Access the 2026 Federal Compliance Calendar here.
Due Dates for Non-Calendar Year Plans
Medicare Part D Disclosures: Due 60 days after the start of the plan year
|
Plan Year Beginning |
Medicare Part D Creditable Coverage Reporting Due to CMS |
|
December 1, 2025 |
January 30, 2026 |
|
January 1, 2026 |
March 2, 2026 |
|
February 1, 2026 |
April 2, 2026 |
|
March 1, 2026 |
April 30, 2026 |
|
April 1, 2026 |
May 31, 2026 |
|
May 1, 2026 |
June 30, 2026 |
|
June 1, 2026 |
July 31, 2026 |
|
July 1, 2026 |
August 30, 2026 |
|
August 1, 2026 |
September 30, 2026 |
|
September 1, 2026 |
October 31, 2026 |
|
October 1, 2026 |
November 30, 2026 |
|
November 1, 2026 |
December 31, 2026 |
5500 Reporting: Due on the last day of the 7th month after the end of the plan year
|
Plan Year Ending |
5500 Due |
Due Date with Extension |
|
June 30, 2025 |
January 31, 2026 |
April 15, 2026 |
|
July 31, 2025 |
February 28, 2026 |
May 15, 2026 |
|
August 31, 2025 |
March 31, 2026 |
June 15, 2026 |
|
September 30, 2025 |
April 30, 2026 |
July 15, 2026 |
|
October 31, 2025 |
May 31, 2026 |
August 15, 2026 |
|
November 30, 2025 |
June 30, 2026 |
September 15, 2026 |
|
December 31, 2025 |
July 31, 2026 |
October 15, 2026 |
|
January 31, 2026 |
August 31, 2026 |
November 15, 2026 |
|
February 28, 2026 |
September 30, 2026 |
December 15, 2026 |
|
March 31, 2026 |
October 31, 2026 |
January 15, 2027 |
|
April 30, 2026 |
November 30, 2026 |
February 15, 2027 |
|
May 31, 2026 |
December 31, 2026 |
March 15, 2027 |
Summary of Material Modifications: Due within 210 days after the end of the plan year
|
Plan Year Ending |
SMM Due |
|
June 30, 2025 |
January 26, 2026 |
|
July 31, 2025 |
February 26, 2026 |
|
August 31, 2025 |
March 29, 2026 |
|
September 30, 2025 |
April 28, 2026 |
|
October 31, 2025 |
May 29, 2026 |
|
November 30, 2025 |
June 28, 2026 |
|
December 31, 2025 |
July 29, 2026 |
|
January 31, 2026 |
August 29, 2026 |
|
February 28, 2026 |
September 26, 2026 |
|
March 31, 2026 |
October 27, 2026 |
|
April 30, 2026 |
November 26, 2026 |
|
May 31, 2026 |
December 27, 2026 |
Summary Annual Report (SAR): Due within 9 months after the end of the plan year
|
Plan Year Ending |
SAR Due |
|
April 30, 2025 |
January 31, 2026 |
|
May 31, 2025 |
February 28, 2026 |
|
June 30, 2025 |
March 31, 2026 |
|
July 31, 2025 |
April 30, 2026 |
|
August 31, 2025 |
May 31, 2026 |
|
September 30, 2025 |
June 30, 2026 |
|
October 31, 2025 |
July 31, 2026 |
|
November 30, 2025 |
August 31, 2026 |
|
December 31, 2025 |
September 30, 2026 |
|
January 31, 2026 |
October 31, 2026 |
|
February 28, 2026 |
November 30, 2026 |
|
March 31, 2026 |
December 31, 2026 |
