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Form 5500-EZ: Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
IRS Form 5500-EZ is the Annual Return for a one‑participant (owner/partner and spouse) retirement plan or a foreign plan; it must be mailed to the IRS office in Ogden, Utah for the 2025 plan year.
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IRS Form 5500-EZ - Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
IRS Form 5500-EZ is the Annual Return for a one‑participant (owner/partner and spouse) retirement plan or a foreign plan; it must be mailed to the IRS office in Ogden, Utah for the 2025 plan year.
Risk Radar
Scan points- 1Submitting paper Form 5500‑EZ when electronic filing is mandatory results in a non‑filing.
- 2Failing to sign and date the form before mailing or e‑filing.
- 3Using felt‑tip or other pens that cause ink bleed through the paper.
- 4Leaving Part IV, Line 8 blank, which the instructions say must not be left blank.
- 5Including contributions designated for 2025 in column (1) of assets, which are excluded.
Plain English
This form reports the financial activity of a single‑owner retirement plan or a foreign plan to the IRS. It tells the government how much the plan owned, what it owed, and what contributions were made during the year.
Submission Date
- Filing date: 2026-02-18 10:27:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing the annual return for a one‑participant (owner/partner and spouse) retirement plan or a foreign plan for the 2025 plan year.
- Do not use it when the plan is subject to ERISA section 104(a) or has multiple participants.
- Check Form 5500 instead when the plan has multiple participants and is subject to ERISA.
Form selector
Use this form or another form?
Plan has multiple participants and is subject to ERISA
Requires full Form 5500 for multi‑participant ERISA plans
✓ Confirm participant count >1 and ERISA coverage
Plan is a small employee benefit plan with ≤100 participants and not a one‑participant plan
Short form for small plans without one‑participant status
✓ Verify participant count ≤100 and plan type
Plan includes both a defined benefit and a defined contribution component
Separate schedule needed for defined benefit information
✓ Ensure both DB and DC components are reported
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Box A(4) Short Plan Year
Plan start and end dates showing less than 12 months · Form 5500‑EZ heading
Signature line
Plan administrator or owner signature and date · Form 5500‑EZ signature section
Mailing address section
Correct IRS address for Ogden, UT · Instructions page 3
Electronic filing indicator
Selection of electronic filing via EFAST2 · Form 5500‑EZ filing options
Box A(1) First return
Indication that this is the plan’s first filing · Form 5500‑EZ box A(1)
Before you submit
- 1Enter the plan name and employer identification number in the designated fields.
- 2Enter the plan year start and end dates at the top of the form.
- 3Check box A(1) if this is the first return for the plan.
- 4Check box A(3) if this is the final return for the plan.
- 5Check box A(4) and adjust the heading if the plan year is less than 12 months.
- 6Sign and date the form as the plan administrator or owner.
- 7If filing on paper, print the completed form on one‑sided paper using black or blue ink.
- 8Mail the signed form to the IRS address in Ogden, UT, or submit electronically via EFAST2.
How to file this form
- 1Complete the online fillable Form 5500‑EZ or hand‑fill the printed form using black or blue ink.
- 2Review all entries, ensure required boxes A(1), A(3), A(4) are correctly checked, and verify the plan year dates.
- 3Sign and date the form as the plan administrator or owner.
- 4If filing on paper, print the form and mail it to the IRS office in Ogden, UT, using a private delivery service for proof of mailing.
- 5If filing electronically, upload the form through the EFAST2 web‑based system or an approved vendor.
- 6Retain a copy of the filed return and any acknowledgment receipt as proof of filing.
Known limitations
- 1Does not apply to plans subject to ERISA section 104(a) — such plans must use Form 5500 or Form 5500‑SF
- 2Does not apply to qualified foreign plans within the meaning of section 404A(e) that do not qualify for section 402(d) treatment
- 3One‑participant or foreign plans that meet the specific conditions for not filing (as defined in the instructions) are exempt
- 4A one‑participant or foreign plan cannot file the full Form 5500 or Form 5500‑SF regardless of prior filing history
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The form is the 2025 edition (revision 20 25); the instructions point to IRS.gov/Form5500EZ for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20 25 (2025)
- Fee — Not stated in the official source
- Mailing address — confirm mailing to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0020
- Signature — confirm the plan administrator or owner signs and dates the form
- Electronic filing requirement — verify if filer must use EFAST2 because 10+ returns are filed in the calendar year
Quick Facts
Downloads
After you file
- 1Retain the signed and dated Form 5500‑EZ copy in the plan’s permanent records
- 2Keep the completed Form 5558 extension request (if filed) with the plan’s records
- 3Retain the signed Schedule SB (if applicable) with the plan’s records
- 4Do not attempt to e‑file Schedule MB or Schedule SB; keep printed copies for your files
- 5Verify that the mailed form was sent to the IRS office in Ogden, Utah
Sources
- SRCInstructions p.1 — mail Form 5500‑EZ for plan year 2025 to the IRS office in Ogden, Utah
- SRCInstructions p.1 — electronic filing option via EFAST2 web‑based system or approved vendor
- SRCInstructions p.1 — purpose: used by one‑participant plans and foreign plans not subject to ERISA §104(a)
- SRCInstructions p.1 — one‑participant or foreign plans cannot file Form 5500 or Form 5500‑SF
- SRCInstructions p.3 — filing deadline is the last day of the 7th calendar month after the plan year end (not to exceed 12 months)
- SRCInstructions p.4 — Form 5558 provides up to 2½‑month extension; must be filed on or before normal due date
- SRCInstructions p.4 — retain a copy of the completed Form 5558 with the plan’s records
- SRCInstructions p.6 — Schedule SB must be completed, signed by the actuary, and forwarded no later than the filing due date
- SRCInstructions p.1 — do not use felt‑tip pens; use appropriate ink pens to avoid bleed‑through
- SRCInstructions p.2 — qualified foreign plan exception under section 404A(e) does not require filing
- SRCInstructions p.2 — foreign plan filing required if employer is domestic or foreign with U.S. source income and contributions deducted on U.S. return
Common confusion points
Do I file Form 5500‑EZ or the regular Form 5500?
I am unsure whether my plan qualifies as one‑participant or multi‑participant.
→ Confirm the plan is a one‑participant (owner/partner and spouse) or foreign plan not subject to ERISA §104(a).
Can I sign the form with a felt‑tip pen?
Felt‑tip pens may bleed through the paper.
→ Use a ballpoint or other non‑bleeding ink pen as instructed.
Do I need to e‑file Schedule MB or SB?
The instructions mention electronic schedules but also say not to e‑file them.
→ Complete the schedules online, print them, and retain the printed versions; do not submit them electronically.
What is the exact filing deadline?
The deadline is described as the last day of the 7th calendar month after the plan year ends, which can be confusing.
→ Calculate the date as the final day of month 7 after the plan year end, ensuring it does not exceed 12 months.
How do I get more time if I miss the deadline?
I heard about extensions but don’t know the process.
→ File Form 5558 before the original due date to obtain up to a 2½‑month extension.
Is my foreign plan required to file?
I think foreign plans are exempt, but the instructions list exceptions.
→ Verify whether the employer is domestic or a foreign employer with U.S. source income and that contributions are deducted on a U.S. return; otherwise the plan is exempt.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5558 – file to obtain an extension if the filing deadline is missed
Questions about IRS Form 5500-EZ
What is IRS Form 5500-EZ used for?
This form reports the financial activity of a single‑owner retirement plan or a foreign plan to the IRS. It tells the government how much the plan owned, what it owed, and what contributions were made during the year.
Who must file IRS Form 5500-EZ?
One‑participant plans and foreign plans, including owners, partners, and their spouses, must file IRS Form 5500‑EZ.
What information does IRS Form 5500-EZ require?
The form collects the plan’s beginning and ending asset totals (columns 1 and 2), liabilities (Line 6b), cash contributions (Lines 7a‑7b), other contributions (Line 7c), and plan characteristics (Part IV, Line 8).
Where do I file IRS Form 5500-EZ?
Mail Form 5500‑EZ for plan year 2025 to the IRS office in Ogden, Utah, or file electronically using the EFAST2 filing system.
How do I complete IRS Form 5500-EZ?
Obtain the online fillable 2025 Form 5500‑EZ, complete all required lines, sign and date the form, and either print and mail it to the Ogden, Utah IRS office or submit it through EFAST2. Use only black or blue ink, avoid felt‑tip pens, and ensure no extraneous markings or glue on the one‑sided document.
What happens if IRS Form 5500-EZ is filed incorrectly?
If a filer required to file electronically does not do so, the IRS treats the paper submission as not filed, which can trigger penalties.
Do I file Form 5500‑EZ or the regular Form 5500?
I am unsure whether my plan qualifies as one‑participant or multi‑participant. Confirm the plan is a one‑participant (owner/partner and spouse) or foreign plan not subject to ERISA §104(a).
Can I sign the form with a felt‑tip pen?
Felt‑tip pens may bleed through the paper. Use a ballpoint or other non‑bleeding ink pen as instructed.
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