IRS Form 5500-EZ "Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan"

What Is Form 5500-EZ?

IRS Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan, is a document used by one-participant plans (retirement plans that cover only you and your spouse/partner and do not provide benefits to anyone except you and your spouse/partner) and by foreign plans (pension plans maintained outside the United States) that have to file an annual return and do not file it electronically on a related Form 5500-SF.

The latest version of the form was issued by the Internal Revenue Service (IRS) in 2019 with all previous editions obsolete. A fillable Form 5500-EZ is available for download below.

If you are required to file at least 250 forms, you must use Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, instead, since electronic filing for the IRS Form 5500-EZ is not available.

You are not required to file the form with attachments or schedules; however, you must retain completed Schedule MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information) for your records and completed and signed Schedule SB (Single-Employer Defined Benefit Plan Actuarial Information), if either of them is applicable because you have to perform an annual valuation and keep the funding records that are associated with plan funding.

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IRS Form 5500-EZ Instructions

  1. Part I - Annual Return Identification Information. Describe the plan and state if you are filing under an extension of time.
  2. Part II - Basic Plan Information. Enter the name of the plan, provide the employer and plan administrator information, including employer identification numbers. Indicate the number of participants at the beginning and at the end of the plan year.
  3. Part III - Financial Information. Write down the plan assets, liabilities, contributions.
  4. Part IV - Plan Characteristics. Enter two-character feature codes from the official instructions for the form issued by the IRS.
  5. Part V - Compliance and Funding Questions. State if the plan had any participant loans, if it is a defined benefit/defined contribution plan subject to minimum funding requirements.

The IRS 5500-EZ form must be signed and dated by the employer (owner) or the plan administrator.

When Is Form 5500-EZ due?

The Form 5500-EZ due date is the last day of the seventh calendar month after the end of the plan year. The form must be filed on paper. The mailing address for the form is at the Department of Treasury, Internal Revenue Service, Ogden, UT 84201-0020. The IRS imposes a penalty of $25 per day for not filing this return.


IRS 5500-EZ Related Forms:

  1. IRS Form 5500, Annual Return/Report of Employee Benefit Plan, is a document used to report information about Direct Filing Entities, or DFEs (investment arrangements that manage funds from various plans), and employee benefit plans. Each sponsor or administrator of an employee benefit plan subject to the Employee Retirement Income Security Act of 1974 (ERISA) has to report information about benefit plans every year.
  2. IRS Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, is a related simplified form used by certain small welfare and pension benefit plans. The plan must be small, it cannot be a multiemployer plan or hold employer securities, 100% of its assets must be invested in secure investments with a determinable fair value, and it has to be exempt from the audit by the independent qualified public accountant.
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Download IRS Form 5500-EZ "Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan"

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5500-EZ
Annual Return of A One-Participant (Owners/Partners and
OMB No. 1545-0956
Form
Their Spouses) Retirement Plan or A Foreign Plan
2019
This form is required to be filed under section 6058(a) of the Internal Revenue Code.
Certain foreign retirement plans are also required to file this form (see instructions).
Complete all entries in accordance with the instructions to the Form 5500-EZ.
This Form is Open
Department of the Treasury
to Public Inspection.
Internal Revenue Service
Go to www.irs.gov/Form5500EZ for instructions and the latest information.
Part I
Annual Return Identification Information
For the calendar plan year 2019 or fiscal plan year beginning (MM/DD/YYYY)
and ending
A
This return is:
(1)
the first return filed for the plan;
(3)
the final return filed for the plan;
(2)
an amended return;
(4)
a short plan year return (less than 12 months).
B
If filing under an extension of time, check this box (see instructions) .
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C
If this return is for a foreign plan, check this box (see instructions) .
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D
If this return is for the IRS Late Filer Penalty Relief Program, check this box (see instructions) .
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Part II
Basic Plan Information — enter all requested information.
1a Name of plan
1b Three-digit
plan number (PN)
1c Date plan first became effective
(MM/DD/YYYY)
2a Employer’s name
2b Employer Identification Number (EIN)
(Do not enter your Social Security Number.)
Trade name of business (if different from name of employer)
2c Employer’s telephone number
In care of name
2d Business code (see instructions)
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
3a Plan administrator’s name (if same as employer, enter “Same”)
3b Administrator’s EIN
In care of name
3c Administrator’s telephone number
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
4
If the employer’s name, the employer’s EIN, and/or the plan name has changed since the
last return filed for this plan, enter the employer’s name and EIN, the plan name, and the
plan number for the last return in the appropriate space provided.
a Employer’s name
4b EIN
4c Plan name
4d PN
5a(1) Total number of participants at the beginning of the plan year
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5a(1)
a(2) Total number of active participants at the beginning of the plan year
5a(2)
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b(1) Total number of participants at the end of the plan year
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5b(1)
b(2) Total number of active participants at the end of the plan year
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5b(2)
c Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested .
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5c
Part III
Financial Information
(1) Beginning of year
(2) End of year
6a Total plan assets
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6a
b Total plan liabilities .
6b
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c Net plan assets (subtract line 6b from 6a)
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6c
5500-EZ
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 5500-EZ.
Cat. No. 63263R
Form
(2019)
5500-EZ
Annual Return of A One-Participant (Owners/Partners and
OMB No. 1545-0956
Form
Their Spouses) Retirement Plan or A Foreign Plan
2019
This form is required to be filed under section 6058(a) of the Internal Revenue Code.
Certain foreign retirement plans are also required to file this form (see instructions).
Complete all entries in accordance with the instructions to the Form 5500-EZ.
This Form is Open
Department of the Treasury
to Public Inspection.
Internal Revenue Service
Go to www.irs.gov/Form5500EZ for instructions and the latest information.
Part I
Annual Return Identification Information
For the calendar plan year 2019 or fiscal plan year beginning (MM/DD/YYYY)
and ending
A
This return is:
(1)
the first return filed for the plan;
(3)
the final return filed for the plan;
(2)
an amended return;
(4)
a short plan year return (less than 12 months).
B
If filing under an extension of time, check this box (see instructions) .
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C
If this return is for a foreign plan, check this box (see instructions) .
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D
If this return is for the IRS Late Filer Penalty Relief Program, check this box (see instructions) .
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Part II
Basic Plan Information — enter all requested information.
1a Name of plan
1b Three-digit
plan number (PN)
1c Date plan first became effective
(MM/DD/YYYY)
2a Employer’s name
2b Employer Identification Number (EIN)
(Do not enter your Social Security Number.)
Trade name of business (if different from name of employer)
2c Employer’s telephone number
In care of name
2d Business code (see instructions)
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
3a Plan administrator’s name (if same as employer, enter “Same”)
3b Administrator’s EIN
In care of name
3c Administrator’s telephone number
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
4
If the employer’s name, the employer’s EIN, and/or the plan name has changed since the
last return filed for this plan, enter the employer’s name and EIN, the plan name, and the
plan number for the last return in the appropriate space provided.
a Employer’s name
4b EIN
4c Plan name
4d PN
5a(1) Total number of participants at the beginning of the plan year
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5a(1)
a(2) Total number of active participants at the beginning of the plan year
5a(2)
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b(1) Total number of participants at the end of the plan year
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5b(1)
b(2) Total number of active participants at the end of the plan year
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5b(2)
c Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested .
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5c
Part III
Financial Information
(1) Beginning of year
(2) End of year
6a Total plan assets
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6a
b Total plan liabilities .
6b
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c Net plan assets (subtract line 6b from 6a)
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6c
5500-EZ
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 5500-EZ.
Cat. No. 63263R
Form
(2019)
2
Form 5500-EZ (2019)
Page
Part III
Financial Information (continued)
7
Contributions received or receivable from:
Amount
a Employers.
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7a
b Participants .
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7b
c Others (including rollovers) .
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Part IV
Plan Characteristics
8
Enter the applicable two-character feature codes from the List of Plan Characteristics Codes in the instructions.
Part V
Compliance and Funding Questions
Yes No
Amount
9
During the plan year, did the plan have any participant loans?
If “Yes,” enter amount as of year end .
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10
Is this a defined benefit plan that is subject to minimum funding requirements?
If “Yes,” complete Schedule SB (Form 5500) and line 10a below. (See instructions.)
10
a Enter the unpaid minimum required contributions for all years from Schedule SB (Form 5500),
line 40 .
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10a
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Is this a defined contribution plan subject to the minimum funding requirements
of section 412 of the Code? .
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11
If “Yes,” complete lines 11a or 11b, 11c, 11d, and 11e below, as applicable.
a If a waiver of the minimum funding standard for a prior year is being amortized in this plan
year, enter the month, day, and year (MM/DD/YYYY) of the letter ruling granting the waiver
(see instructions)
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11a
b Enter the minimum required contribution for this plan year .
11b
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c Enter the amount contributed by the employer to the plan for this plan year .
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11c
d Subtract the amount in line 11c from the amount in line 11b. Enter the result (enter a minus sign
to the left of a negative amount)
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11d
Yes No N/A
e Will the minimum funding amount reported on line 11d be met by the funding
deadline? .
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11e
Caution: A penalty for the late or incomplete filing of this return will be assessed unless reasonable cause is established.
Under penalties of perjury, I declare that I have examined this return including, if applicable, any related Schedule MB (Form 5500) or Schedule SB (Form 5500)
signed by an enrolled actuary, and, to the best of my knowledge and belief, it is true, correct, and complete.
Sign
Here
Signature of employer or plan administrator
Date
Type or print name of individual signing as employer or
plan administrator
5500-EZ
Form
(2019)
Page of 2