Form 5500 Reporting Delinquent Contributions Requirement (Posted June 15, 2005) Technical Tip 54: The following question and answer are from the DOL/EBSA website: Must delinquent participant contributions continue to be reported on Line 4a of Form 5500 for every year until they are corrected? DOL Response: If participant contributions were transmitted to the plan late during Year 1, and the violation was not corrected until sometime during Year 2, the total amount of the delinquent contributions should be included on Line 4a of the Schedule H or I for Year 1 and should be carried over and reported again on Line 4a of the Schedule H or I for each subsequent year until the year after the violation is corrected. View all Tips © 2009 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.