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Official form guide
Form 5500-EZ: 5500-EZ
Form 5500‑EZ is the annual return for one‑participant pension or welfare plans that are not required to file the full Form 5500. It is used by small plans that meet the eligibility criteria.
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IRS Form 5500-EZ - 5500-EZ
Form 5500‑EZ is the annual return for one‑participant pension or welfare plans that are not required to file the full Form 5500. It is used by small plans that meet the eligibility criteria.
Risk Radar
Scan points- 1A single missed field can invalidate the whole filing.
- 2Submitting the wrong plan year
- 3Misstating assets or contributions
- 4Leaving a required certification unanswered
- 5Using an outdated E‑FAST version
Plain English
If a single‑employer retirement or benefit plan has only one participant (or only the employer and one employee), you file this short form instead of the longer 5500. It tells the government basic info about the plan’s assets, contributions, and compliance.
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 when the plan has ≤ 1 participant and meets the small‑plan criteria.
- Do not use if the plan has more than one participant or is a multi‑employer plan.
- If the plan holds > $250,000 in assets, you may need to file Form 5500‑SF instead.
Form selector
Use this form or another form?
Multiple participants
Full reporting required
✓ Verify participant count first
Large assets (> $250k)
Simplified filing but different schedules
✓ Check asset threshold
Plan termination
End‑of‑plan reporting
✓ Ensure termination date is correct
Deadline or filing window
The filing deadline is the last day of the seventh month after the plan year ends. For a calendar‑year plan, the deadline is July 31. If the deadline falls on a weekend or holiday, the next business day is accepted. Extensions are not automatically granted; a separate request must be filed with the DOL.
- —Year‑end assets | sum of all asset balances | Total assets | Verify all accounts are included
Checklist
What you need before filling it out
Plan identification
Form 5500‑EZ cover page · Plan documents
Year‑end assets
Asset statements · Financial statements
Contributions
Payroll records · Employer contribution logs
Benefit payments
Distribution reports · Participant statements
Certification answers
Internal compliance checklists · Plan sponsor records
Before you submit
- 1Confirm the correct plan year is selected
- 2Verify EIN matches the plan sponsor’s tax ID
- 3Reconcile year‑end asset total with financial statements
- 4Check that all required certification questions are answered
- 5Ensure no schedule is missing (e.g., Schedule H if required)
- 6Validate electronic submission receipt is saved
- 7Cross‑check the filing deadline against the plan year
- 8Confirm you are using the latest E‑FAST version
- 9Make sure the sponsor’s authorized signer is listed
- 10Review for typographical errors in numeric fields
- 11Confirm no paper filing is required for your situation
- 12Store the acknowledgment PDF in the plan’s compliance folder
How to file this form
- 1Log in to the E‑FAST portal with sponsor credentials
- 2Select “Create New Return” and choose Form 5500‑EZ
- 3Enter plan identification information (EIN, plan name, year)
- 4Input year‑end asset totals and contribution amounts
- 5Answer the compliance certification questions
- 6Upload any required schedules (e.g., Schedule H)
- 7Review the summary page for errors
- 8Submit electronically and download the acknowledgment receipt
Known limitations
- 1E‑FAST may experience downtime; plan for a backup filing window
- 2The form does not capture detailed participant data; separate records are required
- 3Only electronic filing is accepted for most sponsors; paper filing is limited
- 4The IRS does not provide real‑time validation of asset totals
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->Check the IRS and DOL portals for any pending updates to the 5500‑EZ edition. The form is currently on its 2023 revision, but verify the latest version before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the latest revision (e.g., 2023)
- Fee – no filing fee for electronic 5500‑EZ
- Mailing address – not applicable for electronic filing; paper copies go to DOL, not IRS
- E‑FAST login credentials – verify access before starting
- Software version – use the current E‑FAST version recommended by the DOL
Quick Facts
Downloads
After you file
- 1Save the electronic acknowledgment and PDF copy in the plan’s records
- 2Record the filing date and deadline for the next year
- 3Reconcile the filed asset total with the audited financial statements
- 4Monitor for any DOL or IRS notices within 30 days of filing
- 5Update the plan’s internal compliance calendar
- 6Retain all supporting documentation for at least three years
- 7Notify the plan fiduciaries that filing is complete
Sources
- SRCIRS Instructions for Form 5500‑EZfiling deadline rule
- SRCDOL E‑FAST user guideelectronic filing requirement
- SRCIRS Publication 560asset thresholds for Schedule H
- SRCForm 5500‑EZ cover pageplan identification fields
- SRCIRS penalty guidelines for late or incomplete filings
- SRCNot found in provided sourceexact electronic submission steps
- SRCNot found in provided sourcefee details (known to be $0)
- SRCNot found in provided sourcepaper filing address
Common confusion points
One‑participant vs. multi‑participant
Sponsors think they qualify but have hidden participants
→ Verify participant count on payroll
Asset threshold for Schedule H
Some think Schedule H is never needed
→ Check if assets exceed $250,000
Electronic vs. paper filing requirement
Older guidance still mentions paper
→ Follow current E‑FAST rules
Plan year vs. calendar year deadline
Sponsors use calendar deadline for non‑calendar years
→ Match filing window to plan year end
Certification questions wording
Yes/No answers can be misread
→ Read each question carefully
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5500‑SF amendment or correction filing
Source transparency
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