If you didn’t file a Form 5500, you may have the option to file under the DOL’s Delinquent Filer Voluntary Correction, or “DFVC”, program. The DOL maintains a Delinquent Filer Voluntary Compliance Program (DFVC) program available to retirement plans that are subject to Title 1 of ERISA and are not currently undergoing an audit. The DOL’s fee for each late filing is $750 per year up to $1,500.