Filing Guidance
Below is the SEC guidance for EDGAR filing deadlines. Filing deadlines for a fiscal year end of 12/31 are available on the Filing Calendars page.
| Large Accelerated Filers | |
|---|---|
| Form | SEC Guidance |
| Form 10-K | 60 days from year end |
| Form NT 10-K | first business day after the 10-K due date; grants a 15-day extension to the actual 10-K due date |
| Proxy Statement or Form 10-K/A | If Part III of Form 10-K incorporates by reference information from the proxy statement, the proxy statement must file no later than 120 days after the fiscal year end. If the proxy statement cannot be filed within that 120-day period, an amended 10-K including the Part III information must be filed no later than 120 days after the fiscal year end. |
| Form 10-Q | 40 days from fiscal quarter end |
| Form NT 10-Q | first business day after the 10-Q due date; grants a 5-day extension to the actual 10-Q due date |
| Form 11-K | 180 days after the end of the retirement plan year |
| Form NT 11-K | first business day after the 11-K due date; grants a 15-day extension to the actual 11-K due date |
| Schedule 13G, Schedule 13G/A | 45 days following calendar year end |
| Accelerated Filers | |
|---|---|
| Form | SEC Guidance |
| Form 10-K | 75 days from year end |
| Form NT 10-K | first business day after the 10-K due date; grants a 15-day extension to the actual 10-K due date |
| Proxy Statement or Form 10-K/A | If Part III of Form 10-K incorporates by reference information from the proxy statement, the proxy statement must file no later than 120 days after the fiscal year end. If the proxy statement cannot be filed within that 120-day period, an amended 10-K including the Part III information must be filed no later than 120 days after the fiscal year end. |
| Form 10-Q | 40 days from fiscal quarter end |
| Form NT 10-Q | first business day after the 10-Q due date; grants a 5-day extension to the actual 10-Q due date |
| Form 11-K | 180 days after the end of the retirement plan year |
| Form NT 11-K | first business day after the 11-K due date; grants a 15-day extension to the actual 11-K due date |
| Schedule 13G, Schedule 13G/A | 45 days following calendar year end |
| Non-Accelerated Filers/Smaller Reporting Companies | |
|---|---|
| Form | SEC Guidance |
| Form 10-K | 90 days from year end |
| Form NT 10-K | first business day after the 10-K due date; grants a 15-day extension to the actual 10-K due date |
| Proxy Statement or Form 10-K/A | If Part III of Form 10-K incorporates by reference information from the proxy statement, the proxy statement must file no later than 120 days after the fiscal year end. If the proxy statement cannot be filed within that 120-day period, an amended 10-K including the Part III information must be filed no later than 120 days after the fiscal year end. |
| Form 10-Q | 45 days from fiscal quarter end |
| Form NT 10-Q | first business day after the 10-Q due date; grants a 5-day extension to the actual 10-Q due date |
| Form 11-K | 180 days after the end of the retirement plan year |
| Form NT 11-K | first business day after the 11-K due date; grants a 15-day extension to the actual 11-K due date |
| Schedule 13G, Schedule 13G/A | 45 days following calendar year end |
| Section 16 Ownership Filers | |
|---|---|
| Form | SEC Guidance |
| Form 3 | within 10 days after the event by which the individual first becomes a reporting person or no later than the effective date of the registration statement for an issuer registering securities for the first time |
| Form 4 | by the end of the second business day following the transaction |
| Form 5 | 45 days after the end of the issuer's fiscal year end |
| Non-US Filers | |
|---|---|
| Form | SEC Guidance |
| Form 20-F | within four months after the end of the fiscal year covered by the report |
| Form NT 20-F | first business day after the 20-F due date; grants a 15-day extension to the actual 20-F due date |
| Form NT 40-F | within 120 days after the end of the fiscal year covered by the report |
| Investment Managers | |
|---|---|
| Form | SEC Guidance |
| Form N-CSR(S) | within 60 days following each half year end; the EDGAR filing is due ten calendar days following the actual transmittal date |
| Form N-30D | within 60 days following each half year end; the EDGAR filing is due ten calendar days following the actual transmittal date (registered unit investment trusts only) |
| Form NT NCSR | first business day after the N-CSR(S) due date; grants a 15-day extension to the actual N-CSR(S) due date |
| Form N-Q | 60 days following the end of the first and third quarters |
| Form NSAR-B | 60 days after the fiscal year end (registered management investment companies) |
| Form NSAR-A | 60 days after the first half of the fiscal year (registered management investment companies) |
| Form NSAR-U | 60 days after the fiscal year end (registered unit investment trusts) |
| Form NT NSAR | first business day after the NSAR due date; grants a 15-day extension to the actual N-CSR(S) due date |
| Schedule 13G, Schedule 13G/A | 45 days following calendar year end |
| Schedule 13D | 10 days after acquisition of more than 5% beneficial ownership |
| Form 24F-2 | 90 days following fiscal year end |
| Form N-PX | no later than August 1 of each year |
| Form N-MFP2 | within five business days after the end of each calendar month (money market funds only) |
| Large Traders | |
|---|---|
| Form | SEC Guidance |
| Form 13H-A | within 45 days after the end of each full calendar year |
| Form 13H-Q | no later than the end of the calendar quarter in which the information contained in a Form 13H becomes inaccurate |