Form 24F-2NT Filings

What Is SEC Form 24F-2NT?

SEC Form 24F-2NT is an annual filing required under Rule 24f-2 of the Investment Company Act of 1940. It is used by eligible issuers to report the securities sold during a fiscal year and to calculate the registration fee owed (if any) for those sales, consistent with the SEC Form 24F-2 (Annual Notice of Securities Sold).

This form is typically filed by open-end management investment companies (such as mutual funds), unit investment trusts, face-amount certificate companies, and certain insurance company separate accounts that rely on Rule 24f-2 for continuous offerings. The filing reflects aggregate sales activity for the fiscal year and supports the SEC’s fee and reporting framework for registered investment company securities.

Form 24F-2NT helps maintain regulatory accuracy by providing a standardized annual notice of securities sold and the related fee calculations. While it is an annual notice tied to the fiscal year, filers generally rely on the form instructions to determine how sales, offsets, and any late-filing interest (when applicable) are reflected in the submission.

Key elements typically found in SEC Form 24F-2NT include:

• Name of the issuer and address of principal business office
• Investment Company Act file number and Securities Act file number
• Fiscal year-end covered by the notice
• Series or class coverage information (or an indication that all series/classes are included)
• Fee calculation details, including aggregate net sales and any applicable offsets
• Late-filing indicator and related interest disclosures (when applicable)

SEC Form 24F-2NT Filing Deadlines

SEC Form 24F-2NT has specific timing requirements tied to the issuer’s fiscal year-end. These deadlines are important to ensure the annual notice is filed within the required period and that any fee or interest calculations are handled consistently.

Key Things to Know About Form 24F-2NT Filing Rules

• Eligible Issuer Scope: Certain registered investment companies and insurance company separate accounts use Form 24F-2NT to report securities sold pursuant to Rule 24f-2.
• Annual Notice Based on Fiscal Year: The filing covers securities sold during the fiscal year and is submitted on an annual basis tied to the issuer’s fiscal year-end.
• Fee Calculations Are Central: The form is used to calculate registration fees owed (if any), and filers follow the form instructions to determine how sales and offsets are reflected in the calculation.
• Late Filings May Require Interest: If the form is filed after the required period, the filing may be treated as late, and interest may apply under the applicable instructions.
• Used Across Common EDGAR Workflows: Form 24F-2NT is commonly prepared and submitted as part of recurring investment company filing processes, alongside other annual and periodic compliance submissions.

To monitor annual notices and related investment company submissions, our platform helps you track key SEC filings through the recent SEC filings tools, explore related filings in the SEC Filing Form Index, ensuring you stay informed about recurring compliance filings.