Is there a requirement to write DFVC Program in red ink on the top of the Form 5500 being filed?
No. Unlike the 1995 DFVC Program, the forms and penalty payment no longer have to be annotated in bold red print identifying the filing as a DFVC filing. In fact, notations inserted in the margins or borders of 1999 or later year Form 5500s may adversely affect the processing of the form and require a substitute filing. Filers using the 2001 or subsequent version of the Form 5500 to participate in the DFVC Program should check box D of the Form 5500 and attach the required statement to the Form 5500 filed with EFAST (see the Form 5500 instructions). Filers of Forms 5500 under the DFVC Program for small plans sponsored by 501(c)(3) organizations (including Code section 403(b) plans) must make the notation 501(c)(3) Plan in the upper right-hand corner of the first page of the Form 5500 that is being submitted to the DFVC Program in Atlanta, Georgia. The notation is not required to be in red ink.
Related Questions
- The rules require Form 602 to be filed in conjunction with an assignment application. Does this requirement apply to the assignor or to the assignee?
- Is there a requirement to write DFVC Program in red ink on the top of the Form 5500 being filed?
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