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Official form guide
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 used for the Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. This form is required if a plan is not subject to section 104(a) of ERISA, and one must file electronically if filing at least 10 returns.
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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 used for the Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. This form is required if a plan is not subject to section 104(a) of ERISA, and one must file electronically if filing at least 10 returns.
Risk Radar
Scan points- 1Failing to file electronically via EFAST2 when required (for plan year 2025) voids any paper submission.
- 2Filing paper using a felt tip pen or other instrument that causes ink to bleed through.
- 3Forgetting to check the “automatic extension” box in Part I, line B. when eligible.
- 4Not including contributions designated for 2025 within column (1) assets.
- 5Leaving Line 8 (Part IV – Plan Characteristics) blank on Form 5500-EZ.
Plain English
This form tells the IRS about a retirement plan that only has one participant (like an owner or partner). It serves as the annual report for these specific plans. Filing this document confirms the plan's financial health to the government each 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 an Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan that is not subject to section 104(a) of ERISA.
- Do not use Form 5500-EZ when the plan is required to file at least 10 returns of any type with the IRS during the calendar year (in which case, electronic filing via EFAST2 is mandatory).
- Check Form 5500 instead when filing an annual return for a one-participant or foreign plan that is subject to ERISA requirements.
Form selector
Use this form or another form?
Plan is subject to ERISA but needs to file the main Annual Return
The Form 5500-EZ cannot be used as the primary return for plans governed by section 104(a) of ERISA.
✓ Confirm you are not an ERISA plan.
Amending a previously filed paper Form 5500-EZ (one-participant/foreign plan)
The amendment must be submitted using the paper Form 5500-EZ, not Form 5500-SF.
✓ Ensure you use the correct form for amendments.
Filing a short plan year return (less than 12 months)
The heading must be modified to show specific start/end dates and box A(4) must be checked.
✓ Verify the date range matches the short period accurately.
Deadline or filing window
Generally, filing is due by the applicable deadline for the plan year. If an employer meets specific conditions, they are automatically granted an extension until that employer's federal income tax return extended due date. This automatic extension cannot be further extended by filing Form 5558 after the normal due date.
Checklist
What you need before filling it out
Purpose of Form
One-participant plans/Foreign plans not subject to section 104(a) ERISA requirements · Instructions p.1
Filing Deadline (Standard)
Last day of the 7th calendar month after the end of the plan year that began in 2025 · Instructions p.3
Electronic Filing Requirement
Must file electronically with EFAST2 if filing at least 10 returns during the calendar year · Instructions p.2
Paper Filing Address
Department of the Treasury IRS Ogden, UT 84201-0020 · Instructions p.3
Short Plan Year Indicator
Check box A(4) and modify the form heading to show specific dates · Instructions p.3
Who Must Sign
The plan administrator or employer (owner) · Instructions p.3
Before you submit
- 1Ensure all information is entered into the specific line fields provided on Form 5500-EZ.
- 2Confirm that the plan year dates are correctly shown at the top of the form, especially for short years.
- 3If filing a short plan year, verify box A(4) is checked and the heading reflects the exact start/end dates.
- 4Verify that the plan administrator or employer (owner) has signed and dated paper Form 5500-EZ.
- 5If mailing to Ogden, UT, confirm you are using black or blue ink on a clean, one-sided document.
- 6If filing electronically via EFAST2, ensure it is done through the web system or an approved vendor (if required).
- 7Do not include extraneous markings like arrows or notes on the form itself.
How to file this form
- 1Complete Form 5500-EZ by hand using only black or blue ink if submitting a paper copy.
- 2If filing electronically, use EFAST2's web-based system or an approved vendor.
- 3Sign and date the paper Form 5500-EZ before mailing it to the IRS office in Ogden, Utah (or use a designated PDS).
- 4For paper submissions, mail Form 5500-EZ for plan year 2025 to the address: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0020.
- 5If filing electronically via EFAST2, submit it through the web system or an approved vendor to meet timely filing requirements.
Known limitations
- 1A one-participant plan or a foreign plan cannot file an annual return on Form 5500 or Form 5500-SF, regardless of whether it previously filed those forms.
- 2If the plan is eligible combined plan (including both defined benefit and defined contribution), the information required for either type must be included when filing Form 5500-EZ.
- 3A foreign plan does not need to file an annual return if the employer maintaining the plan is a foreign employer that derives income from U.S. sources, provided contributions are deducted on that employer's U.S. income tax return (unless it is a qualified foreign plan under section 404A(e) that doesn't qualify for treatment under section 402(d)).
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 current edition is 20/25, and filers should refer to IRS.gov/Form5500EZ for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Filing deadline (standard) — confirm filing by the last day of the 7th calendar month after the plan year end.
- Mailing address (paper) — confirm Ogden, UT 84201-0020 for paper submission.
- Signature — confirm the plan administrator or employer (owner) must sign and date the form.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 5500-EZ.
- 2If an extension is requested using Form 5558, retain a copy of the completed extension request with the plan’s records.
- 3If the plan is defined benefit and schedules are filed electronically, ensure the Schedule SB (Form 5500) is forwarded to the person filing Form 5500-EZ no later than the filing due date.
- 4If a money purchase defined contribution plan receives an amortizing waiver of the minimum funding standard, complete lines 3, 9, and 10 of Schedule MB (Form 5500) for record retention.
Sources
- SRCInstructions p.1 — Form 5500-EZ is used for the Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan.
- SRCInstructions p.1 — The form must be signed and dated before mailing, or filed using approved software.
- SRCInstructions p.2 — Form 5500-EZ is required for one-participant plans unless they meet conditions for not filing; a foreign plan requires filing if the employer is domestic or foreign with U.S. income derived from contributions deducted on its U.S. return.
- SRCInstructions p.3 — The 2025 Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year that began in 2025.
- SRCInstructions p.4 — A one-time extension (up to 2½ months) can be obtained by filing Form 5558 on or before the normal due date.
- SRCInstructions p.5 — Plan assets at the beginning of the plan year are entered in column (1); liabilities include benefit claims payable, operating payables, acquisition indebtedness, and other liabilities (excluding future distributions).
- SRCInstructions p.6 — If defined benefit, the enrolled actuary must complete and sign Schedule SB (Form 5500) by the filing due date.
- SRCNot stated in the official source — verify on the agency site (regarding specific requirements for when a foreign plan does NOT need to file).
Common confusion points
What is the difference between filing Form 5500-EZ vs. Form 5500/5500-SF?
One-participant or foreign plans must use Form 5500-EZ if they are not subject to section 104(a) of ERISA, even if they previously filed the others.
→ Check the 'Purpose of Form' section.
When do I file Form 5500-EZ for a plan year that started in 2025?
The return must be filed by the last day of the 7th calendar month after the end of the plan year (which cannot exceed 12 months).
→ Check 'When To File' section.
What do I include in Column (1) for Plan Assets?
Enter the total amount of plan assets at the beginning of the plan year, but do not include contributions designated for the 2025 plan year.
→ Check instructions regarding Line 5 on Form 5500-EZ.
What is included in Liabilities (Line 6b)?
This includes benefit claims payable, operating payables, acquisition indebtedness, and other liabilities; it specifically excludes the value of future distributions to participants.
→ Check instructions regarding Line 6b on Form 5500-EZ.
When filing electronically via EFAST2, should I still complete Schedule MB or SB?
If you are a Form 5500-EZ filer, do not attempt to electronically file the Schedule MB or Schedule SB related to your 2025 Form 5500-EZ filing.
→ Check instructions regarding electronic filing.
What is the deadline for getting an extension?
A one-time extension of time (up to 2½ months) can be obtained by filing Form 5558 on or before the normal due date of the return.
→ Check 'When To File' section.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are defined benefit, Schedule SB (Form 5500) must be completed and filed concurrently. If money purchase/target benefit, Schedule MB (Form 5500) is relevant.
Questions about IRS Form 5500-EZ
What is IRS Form 5500-EZ used for?
This form tells the IRS about a retirement plan that only has one participant (like an owner or partner). It serves as the annual report for these specific plans. Filing this document confirms the plan's financial health to the government each year.
Who must file IRS Form 5500-EZ?
A filer must file Form 5500-EZ if it is a one-participant plan or a foreign plan that does not fall under section 104(a) of ERISA. This applies regardless of whether the plan previously filed on Form 5500 or Form 5500-SF.
What information does IRS Form 5500-EZ require?
The form collects details such as the total amount of plan assets at the beginning and end of the year (in columns 1 and 2). It also captures contributions received (Lines 7a, 7b, 7c) and lists various liabilities in Line 6b.
When is IRS Form 5500-EZ due?
The filing timeline depends on the plan year; for plan year 2025, it must be filed by the applicable deadline. If an employer uses the automatic extension exception, the due date is extended to the federal income tax return's extended due date.
Where do I file IRS Form 5500-EZ?
For paper filings covering plan year 2025, Form 5500-EZ must be mailed to the IRS office in Ogden, Utah. Alternatively, it can be filed electronically using EFAST2’s web-based system or through an approved vendor.
How do I complete IRS Form 5500-EZ?
First, complete all line fields on Form 5500-EZ using black or blue ink. Next, ensure you check the “automatic extension” box in Part I, line B., if applicable. Finally, sign and date the form before mailing or submitting it electronically.
What happens if IRS Form 5500-EZ is filed incorrectly?
If a filer is required to file Form 5500-EZ electronically but does not, the filer is considered to have not filed the form even if a paper copy is submitted. Failure to comply can result in correspondence and penalties.
What is the difference between filing Form 5500-EZ vs. Form 5500/5500-SF?
One-participant or foreign plans must use Form 5500-EZ if they are not subject to section 104(a) of ERISA, even if they previously filed the others. Check the 'Purpose of Form' section.
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