Do it now rather than next year
The window closing on December 31 is not an extension of the deadline; it is the point after which the year's data can no longer be filed at all. A missed year cannot be quietly caught up the following spring.
What being late does and does not do
It does not remove the obligation and it does not un-record anything. Treat the recovery as: file immediately, then fix whatever process let the date pass, because the same date arrives every year.
Safety Sherpa is software, not a safety consultancy. This page quotes the cited regulation and links to the source text so you can read it yourself. It is not legal advice and does not replace a qualified person's judgment about a genuinely unclear case — our tools walk you through the decisions the regulations require and record your reasoning. The determination is yours to make.
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