New Entrant, Nominee, or Candidate Report

The reporting period for a New Entrant, Nominee, or Candidate report is the current calendar year and the previous calendar year.

For example, if today is October 15, 2019, the reporting period is January 1, 2018, through October 15, 2019.

When valuing an asset for these Parts, you may pick any date that is fewer than 31 days before your filing date.

Annual Report

The reporting period for an Annual report is the preceding calendar year.

Termination Report

The reporting period includes the current calendar year up to the date of your termination.  In addition, if you are required to file an Annual report for the preceding calendar year but you have not yet done so, your Termination report must cover the preceding calendar year as well. 

For example, if you terminate October 15, 2019, and filed an Annual report in May for calendar year 2018, the reporting period for your Termination report is January 1, 2019, through October 15, 2019.

By contrast, if you terminate March 15, 2019, and you have not yet filed your Annual report for calendar year 2018, the reporting period for your Termination report is January 1, 2018, through March 15, 2019.

Annual/Termination Report

The reporting period for a combined Annual/Termination report is the preceding calendar year and the current calendar year up to the date of your termination.

Extensions Do Not Change the Reporting Period

The reporting period is tied to a report’s original due date and is unaffected by any extensions.  For example, a New Entrant report was originally due December 14, 2019.  The filer received a 30-day extension and filed January 8, 2020.  The Part 2 reporting period would start on January 1, 2018, and end on December 14, 2019.