Extension for PD5 is due by which date?

• A. July 1
• B. July 15
• C. August 1
• D. June 30

Answer: (A)

Extensions for PD5 are due by the first day of the month after the reporting period ends. If the PD5 period ends on June 30, the extension deadline is July 1. This timing fits the monthly filing rhythm, giving a clean start to the next month for any late submissions. The other dates don’t align with this rule: June 30 is the period’s end, not the extension deadline; July 15 and August 1 occur later in the month sequence and would not be the standard extension cut-off for a period ending June 30.