Form 5500 Corner
The IRS, Department of Labor, and Pension Benefit Guaranty Corporation jointly developed the Form 5500-series returns for employee benefit plans to satisfy annual reporting requirements under ERISA and the Internal Revenue Code.
Plan sponsors must generally file the return on the last day of the seventh month after their plan year ends.
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Form |
Who files |
Where to file |
Additional tips |
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| Form 5500, Annual Return/Report of Employee Benefit Plan | Pension and welfare benefit plans must generally file the Form 5500 to report their financial condition, investments and operations. | Must be filed electronically through EFAST2. |
Due date: the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan). Extensions: request on Form 5558 Frequently Asked Questions about EFAST2 Troubleshooter’s Guide to Filing the ERISA Annual Report - hints for Forms 5500 and 5500-SF from DOL. DOL's Delinquent Filer Voluntary Compliance Program - what to do if your return is filed late. Troubleshooting electronic signatures |
| Form 5500-SF, Short Form Annual Return/Report of Small Benefit Plan1 |
Plans with fewer than 100 participants See the instructions for other eligibility requirements. |
Must be filed electronically through EFAST2. Advantages to filing your one-participant plan return electronically. |
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Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan For related schedules and instructions, see |
Eligible “one-participant” plans2 may file Form 5500-SF electronically in place of a paper-only Form 5500-EZ. Certain retirement plans maintained outside the U.S. primarily for the benefit of nonresident aliens must file Form 5500-EZ rather than Form 5500. |
Must be mailed to: Advantages to filing your one-participant plan return electronically. |
Due date: the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan). Extensions: request on Form 5558 Request copies of filed Forms 5500-EZ using Form 4506 (includes instructions and where to file). |
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Plans that have separated participants with deferred vested benefits.
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File electronically through the IRS FIRE system – no electronic signature needed. Approved software vendors May be mailed to: |
Due date: the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan). Extensions: request on Form 5558 See Form 8955-SSA Resources for FAQs, guidance and e-file provider information. Pre-2009 returns (such as delinquent or amended returns for prior years): use the current year form (preferred) or file Schedule SSA. |
| Schedule SSA (Form 5500) – Pre-Plan Year 2009 Returns |
Former Schedule SSA of Form 5500 is replaced with Form 8955-SSA. | (do not file) | Please use the current Form 8955-SSA to file any delinquent or amended IRC section 6057 data (Schedule SSA will be accepted but is not preferred). |
| Form 5558, Application for Extension of Time To File Certain Employee Plan Returns |
May be used to file for an extension of time for the following returns: Form 5500, |
Must be mailed to: Department of the Treasury |
Use a separate Form 5558 for each return for which an extension is requested. A single Form 5558 may be used to extend the Form 5500 and Form 8955-SSA filed for the same plan, however. Do not attach lists of plans to a Form 5558. Lists will not be processed. Avoid errors when requesting an extension. Signatures are needed for Form 5330, but not for 5500 or 8955-SSA extensions. |
1Paper versions will not be available for 2009 or later plan years.
2A “one-participant plan,” for purposes of the Form 5500-EZ, means a retirement plan not subject to the annual ERISA Title I reporting requirements that only covers the owner, or the owner of a wholly-owned trade or business (whether or not incorporated) and his or her spouse, or partners, or partners and their spouses, of a business partnership.
A plan is not a one-participant plan if the plan benefits anyone besides the owner (or owner and spouse) or partners (or partners and their spouses).
Notices from the IRS
Has the IRS sent you a notice pertaining to your Form 5500 or 5500-EZ filing? If so, you may find these FAQs helpful when drafting your response.
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CP 403/406 Notice - Delinquency Notice
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CP 216F, G or H Notices - Application for Extension of Time to File an Employee Plan Return
Ask a Question
If you need help completing the 2010 Form 5500 or Form 5500-SF or have related questions, call the toll-free EFAST2 Help Line at 866-463-3278, Monday through Friday from 8 a.m. to 8 p.m., EST. You can also access the EFAST2 website 24 hours a day, 7 days a week.
EFAST
The EFAST website contains information about EFAST, approved software and vendors and much more.
Employee Plans Customer Account Services
Telephone representatives from the IRS will provide assistance with basic retirement plan questions such as basic filing requirements and due date for Form 5500, status of pending determination letter applications and responding to notices.
