Get Instructions For 5330 (rev. August 1998). Return Of Excise Taxes Related To Employee Benefit Plans
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You need to pay excise taxes on the late deposit amount. The tax will be at least 15%, and there are additional possible penalties. Use Form 5330 to report and pay the excise tax. You can possibly have your excise taxes waived through the U.S. Department of Labor's Voluntary Fiduciary Correction Program.
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