Form 5500-EZ, Annual Return of a One-Participant Retirement Plan or a Foreign Plan
Form 5500-EZ is the annual return for solo 401(k) and other one-participant retirement plans, and for certain foreign plans. Fill in the official PDF online and download it when you are done.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 5500-EZ?
Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan, satisfies the annual reporting requirement of section 6058(a) for plans that cover only a business owner, or the owner and their spouse, and are not subject to ERISA’s full reporting rules. It is also used by certain foreign plans.
The two-page return reports basic plan identification, participant counts, total plan assets and liabilities, and contribution activity for the plan year. Many small plans are exempt from filing until plan assets pass a threshold set in the instructions, but a final return is generally required when a plan terminates regardless of asset size.
Who files 5500-EZ?
- Owners of solo 401(k) or other one-participant plans covering only themselves, or themselves and a spouse
- Partnerships whose plan covers only partners and their spouses
- Sponsors of one-participant plans whose year-end assets exceed the filing threshold in the current instructions
- Administrators filing a final return for a one-participant plan that terminated, and certain foreign plan sponsors
How to fill out 5500-EZ
- Enter the plan name, plan number, and the employer’s name, EIN, and address in Parts I and II.
- Report the number of participants and answer the plan characteristic questions.
- Complete the financial section with total plan assets, liabilities, and contributions received for the plan year.
- Sign and date the return as plan sponsor or administrator, then download the completed PDF.
- File by the end of the seventh month after the plan year ends, either electronically through the Department of Labor’s EFAST2 system or on paper with the IRS if you are eligible; filers submitting many returns are generally required to e-file.
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Frequently asked questions
Do I have to file Form 5500-EZ every year?
Not necessarily. One-participant plans are generally exempt while total plan assets stay at or below the threshold in the current instructions, though a final return is required in the year the plan is terminated. Check the current instructions for the exact threshold.
Can I e-file Form 5500-EZ?
Yes. Form 5500-EZ can be filed electronically through the EFAST2 system, and filers who are required to submit a large number of returns must e-file unless the IRS grants a hardship waiver.
What if I file late?
Late filings can accrue significant penalties, but the IRS has a penalty relief program for late one-participant plan returns. If you discover missed years, look into the relief program before filing.