Traditional IRA and Roth IRA
Contributions must be received by your IRA custodian by April 15 of the year following the tax year. No extensions are available. Filing a tax return extension does not extend your IRA contribution deadline.
SEP IRA
SEP IRA contributions may be made up to the tax filing deadline of the sponsoring business, including extensions. For most pass-through entities (sole proprietors, partnerships, and S corporations), the extended deadline falls on September 15. For C corporations, it is October 15.
SIMPLE IRA
Employee salary deferrals are made through payroll during the plan year and must be deposited within a short period after each paycheck, generally within 30 days of the end of the month in which the funds were withheld. Employer contributions follow the business tax filing deadline including extensions, consistent with the SEP IRA schedule above.
When the deadline falls on a weekend or holiday
If a contribution deadline falls on a Saturday, Sunday, or federal holiday, the deadline shifts to the next business day. This applies to all IRA types.
Plan ahead
Contributions to a self-directed IRA require processing time at IRA Resources before they are reflected in your account. Do not wait until the final days of the contribution window to send funds. Submit your contribution and Deposit Coupon with enough lead time for custodial processing, at least several business days before your deadline.