According to the IRS
Pub. 560 - Retirement Plans for
Small Business
Deadline for setting up a SEP. You can set
up a SEP for any year as late as the due date
(including extensions) of your income tax return
for that year.
If your S-Corp uses a calendar year for its accounting, please keep in mind that the original filing date for an S-Corp return is March 15. A six-month extension would bring the filing deadline to
September 15 (October 15 only for your individual return).
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