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

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This document contains official instructions for IRS Form 5500-EZ, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan or a Foreign Plan - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 5500-EZ is available for download through this link.

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

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2019
Department of the Treasury
Internal Revenue Service
Instructions for
Form 5500-EZ
Annual Return of A One-Participant
(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
How To Get Forms and Publications
Section references are to the Internal Revenue Code
unless otherwise noted.
You can find Form 5500-EZ and its instructions by visiting
the IRS Internet website at IRS.gov/FormsPubs. You can
Future developments. For the latest information about
also find and order other IRS forms and publications at
developments related to Form 5500-EZ and its
IRS.gov/OrderForms.
instructions, such as legislation enacted after they were
published, go to IRS.gov/Form5500EZ.
Personal computer. You can access the IRS website 24
What’s New
hours a day, 7 days a week at IRS.gov to:
View forms, instructions, and publications.
Penalties. The instructions have been updated to reflect
See answers to frequently asked tax questions.
the penalty changes under section 6652(e) for a plan
Search publications online by topic or keyword.
failure to file a return. The penalties have been increased
Send comments or request help by email.
to $250 a day, up to a maximum penalty of $150,000 per
Sign up to receive local and national tax news by email.
plan year applied to returns required to be filed after
Photographs of Missing Children
December 31, 2019.
The Internal Revenue Service is a proud partner with the
Filing Tips
National Center for Missing & Exploited Children®
(NCMEC). Photographs of missing children selected by
To reduce the possibility of correspondence and
the Center may appear in instructions on pages that would
penalties, we remind filers of the following.
otherwise be blank. You can help bring these children
home by looking at the photographs and calling
Use the online, fillable 2019 Form 5500-EZ on the IRS
1-800-THE-LOST (1-800-843-5678) if you recognize a
website. Complete and download the form to your
child.
computer to print and sign before mailing.
Or, use the official printed paper Form 5500-EZ
General Instructions
obtained from the IRS. Complete the form by hand using
only black or blue ink. Be sure to enter your information in
Purpose of Form
the specific line fields provided; sign and date the form
before mailing.
Form 5500-EZ is used by one-participant plans and
Or, use approved software, if available.
foreign plans that are not subject to the requirements of
Do not use felt tip pens or other writing instruments that
section 104(a) of the Employee Retirement Income
can cause signatures or data to bleed through to the other
Security Act of 1974 (ERISA) and that do not file Form
side of the paper. One-sided documents should have no
5500-SF electronically to satisfy certain annual reporting
markings on the blank side.
and filing obligations imposed by the Code.
Do not use glue or other sticky substances on the paper
form.
Note. A one-participant plan or a foreign plan (as defined
Do not submit extraneous information such as arrows or
under Who Must File Form 5500-EZ) cannot file an annual
notes on the form.
return on Form 5500, Annual Return/Report of Employee
Mail Form 5500-EZ for plan year 2019 to the IRS office
Benefit Plan, regardless of whether the plan was
in Ogden, Utah, to be processed. See Where To File in
previously required to file an annual return on Form 5500.
these instructions.
Therefore, every one-participant plan required to file an
A one-participant plan or a foreign plan may elect to file
annual return must file paper Form 5500-EZ with the IRS
Form 5500-SF, Short Form Annual Return/Report of Small
or electronically file Form 5500-SF using the EFAST2
Employee Benefit Plan, electronically with EFAST2 rather
Filing System in place of filing Form 5500-EZ.
than filing a Form 5500-EZ on paper with the IRS. See
EFAST2 Filing System in these instructions.
Who Must File Form 5500-EZ
Phone Help
You must file Form 5500-EZ for a retirement plan if the
plan is a one-participant plan or a foreign plan that is
If you have questions and need help in completing this
required to file an annual return and you do not file the
form, please call the IRS Help Line at 877-829-5500. This
annual return electronically on Form 5500-SF.
toll-free telephone service is available Monday through
Friday.
A one-participant plan means a retirement plan (that is,
a defined benefit pension plan or a defined contribution
Jan 16, 2020
Cat. No. 63264C
2019
Department of the Treasury
Internal Revenue Service
Instructions for
Form 5500-EZ
Annual Return of A One-Participant
(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
How To Get Forms and Publications
Section references are to the Internal Revenue Code
unless otherwise noted.
You can find Form 5500-EZ and its instructions by visiting
the IRS Internet website at IRS.gov/FormsPubs. You can
Future developments. For the latest information about
also find and order other IRS forms and publications at
developments related to Form 5500-EZ and its
IRS.gov/OrderForms.
instructions, such as legislation enacted after they were
published, go to IRS.gov/Form5500EZ.
Personal computer. You can access the IRS website 24
What’s New
hours a day, 7 days a week at IRS.gov to:
View forms, instructions, and publications.
Penalties. The instructions have been updated to reflect
See answers to frequently asked tax questions.
the penalty changes under section 6652(e) for a plan
Search publications online by topic or keyword.
failure to file a return. The penalties have been increased
Send comments or request help by email.
to $250 a day, up to a maximum penalty of $150,000 per
Sign up to receive local and national tax news by email.
plan year applied to returns required to be filed after
Photographs of Missing Children
December 31, 2019.
The Internal Revenue Service is a proud partner with the
Filing Tips
National Center for Missing & Exploited Children®
(NCMEC). Photographs of missing children selected by
To reduce the possibility of correspondence and
the Center may appear in instructions on pages that would
penalties, we remind filers of the following.
otherwise be blank. You can help bring these children
home by looking at the photographs and calling
Use the online, fillable 2019 Form 5500-EZ on the IRS
1-800-THE-LOST (1-800-843-5678) if you recognize a
website. Complete and download the form to your
child.
computer to print and sign before mailing.
Or, use the official printed paper Form 5500-EZ
General Instructions
obtained from the IRS. Complete the form by hand using
only black or blue ink. Be sure to enter your information in
Purpose of Form
the specific line fields provided; sign and date the form
before mailing.
Form 5500-EZ is used by one-participant plans and
Or, use approved software, if available.
foreign plans that are not subject to the requirements of
Do not use felt tip pens or other writing instruments that
section 104(a) of the Employee Retirement Income
can cause signatures or data to bleed through to the other
Security Act of 1974 (ERISA) and that do not file Form
side of the paper. One-sided documents should have no
5500-SF electronically to satisfy certain annual reporting
markings on the blank side.
and filing obligations imposed by the Code.
Do not use glue or other sticky substances on the paper
form.
Note. A one-participant plan or a foreign plan (as defined
Do not submit extraneous information such as arrows or
under Who Must File Form 5500-EZ) cannot file an annual
notes on the form.
return on Form 5500, Annual Return/Report of Employee
Mail Form 5500-EZ for plan year 2019 to the IRS office
Benefit Plan, regardless of whether the plan was
in Ogden, Utah, to be processed. See Where To File in
previously required to file an annual return on Form 5500.
these instructions.
Therefore, every one-participant plan required to file an
A one-participant plan or a foreign plan may elect to file
annual return must file paper Form 5500-EZ with the IRS
Form 5500-SF, Short Form Annual Return/Report of Small
or electronically file Form 5500-SF using the EFAST2
Employee Benefit Plan, electronically with EFAST2 rather
Filing System in place of filing Form 5500-EZ.
than filing a Form 5500-EZ on paper with the IRS. See
EFAST2 Filing System in these instructions.
Who Must File Form 5500-EZ
Phone Help
You must file Form 5500-EZ for a retirement plan if the
plan is a one-participant plan or a foreign plan that is
If you have questions and need help in completing this
required to file an annual return and you do not file the
form, please call the IRS Help Line at 877-829-5500. This
annual return electronically on Form 5500-SF.
toll-free telephone service is available Monday through
Friday.
A one-participant plan means a retirement plan (that is,
a defined benefit pension plan or a defined contribution
Jan 16, 2020
Cat. No. 63264C
profit-sharing or money purchase pension plan), other
or the downloadable form found on the IRS website; or
than an Employee Stock Ownership Plan (ESOP), which:
use approved software, if available.
1. Covers only you (or you and your spouse) and you
You can complete the online, fillable 2019 Form
(or you and your spouse) own the entire business (which
5500-EZ found on the IRS website and download it to
may be incorporated or unincorporated), or
your computer to print and sign before mailing to the
address specified in these instructions. See Where To
2. Covers only one or more partners (or partners and
File.
their spouses) in a business partnership, and
You can obtain the official IRS printed 2019 Form
3. Does not provide benefits for anyone except you (or
5500-EZ from the IRS to complete by hand with pen or
you and your spouse) or one or more partners (or partners
typewriter using blue or black ink. Entries should not
and their spouses).
exceed the lines provided on the form. Abbreviate if
A one-participant plan must file an annual return unless
necessary. Paper forms are available from the IRS as
the plan meets the conditions for not filing under Who
discussed earlier in How To Get Forms and Publications.
Does Not Have To File Form 5500-EZ below.
Mandatory electronic filing. A filer must file the Form
A foreign plan means a pension plan that is maintained
5500-SF electronically (see EFAST2 Filing System)
outside the United States primarily for nonresident aliens.
instead of filing a paper Form 5500-EZ if the filer is
A foreign plan is required to file an annual return if the
required to file at least 250 returns of any type with the
employer who maintains the plan is:
IRS, including information returns (for example, Forms
W-2 and 1099), income tax returns, employment tax
A domestic employer, or
returns, and excise tax returns, during the calendar year
A foreign employer with income derived from sources
that includes the first day of the applicable plan year. If a
within the United States (including foreign subsidiaries of
filer is required to file a Form 5500-SF electronically but
domestic employers) if contributions to the plan are
does not, the filer is considered to have not filed the form
deducted on its U.S. income tax return.
even if a paper Form 5500-EZ is submitted. See Treasury
Do not file an annual return for a plan that is a
Regulations section 301.6058-2 for more information on
qualified foreign plan within the meaning of
!
mandatory electronic filing of employee retirement benefit
section 404A(e) that does not qualify for the
plan returns. The IRS may waive the requirements to file
CAUTION
treatment provided in section 402(d).
Form 5500-SF electronically in cases of undue economic
hardship. For information on filing a request for a hardship
Note. If you are not eligible to file the Form 5500-EZ for a
waiver, see Rev. Proc. 2015-47, 2015-39 I.R.B. 419,
plan that is subject to the reporting requirements in
available at www.irs.gov/irb/2015-39_IRB/ar16.html.
section 104 of ERISA, you must electronically file Form
EFAST2 Filing System
5500 or, if eligible, Form 5500-SF.
One-participant plans and foreign plans may satisfy their
Who Does Not Have To File Form
filing obligation under the Code by filing Form 5500-SF
5500-EZ
electronically under EFAST2 in place of Form 5500-EZ
(on paper).
You do not have to file Form 5500-EZ for the 2019 plan
year for a one-participant plan if the total of the plan's
One-participant plans and foreign plans need complete
assets and the assets of all other one-participant plans
only the following questions on the Form 5500-SF.
maintained by the employer at the end of the 2019 plan
year does not exceed $250,000, unless 2019 is the final
Part I, lines A, B, and C;
plan year of the plan. For more information on final plan
Part II, lines 1a–5b, 5d(1), 5d(2), and 5(e);
years, see Final Return, later.
Part III, lines 7a–c, and 8a;
Part IV, line 9a;
Example. If a plan meets all the requirements for filing
Part V, line 10g; and
Form 5500-EZ and its total assets (either alone or in
Part VI, lines 11–12e.
combination with one or more one-participant plans
maintained by the employer) exceed $250,000 at the end
Under EFAST2, you must electronically file the 2019
of the 2019 plan year, Form 5500-EZ must be filed for
Forms 5500 and 5500-SF using EFAST2's web-based
each of the employer's one-participant plans including
filing system or you may file through an
those with less than $250,000 in assets for the 2019 plan
EFAST2-approved vendor. The 2019 Form 5500-EZ will
year.
be filed on paper and cannot be filed with this electronic
system. For more information, see the EFAST2 website at
Note. You should use the total plan assets as listed as of
www.efast.dol.gov. For telephone assistance, call the
the end of the plan year on line 6a(2) of this form to
EFAST2 Help Line at 1-866-GO-EFAST
determine whether the plan(s) assets exceed $250,000. If
(1-866-463-3278). The EFAST2 Help Line is available
an employer maintains one or more one-participant plans,
Monday through Friday.
the total assets of all one-participant plans combined must
be counted towards the amount of $250,000.
Note (1). A filer must file Form 5500-SF electronically
How To File
instead of filing Form 5500-EZ if the filer is required to file
at least 250 returns of any type with the IRS during the
Paper forms for filing. The 2019 Form 5500-EZ must be
calendar year. See How To File for more information.
filed on paper. File the official IRS printed Form 5500-EZ
-2-
Instructions for Form 5500-EZ (2019)
Note (2). If a filer is not subject to the IRS mandatory
the Schedule MB or Schedule SB related to your 2019
electronic filing requirement under Treasury Regulations
Form 5500-EZ filing.
section 301.6058-2, a Form 5500-SF may also be filed for
When To File
a one-participant plan or a foreign plan instead of filing
File the 2019 return for plan years that started in 2019.
Form 5500-EZ regardless of whether or not the plan
Form 5500-EZ must be filed by the last day of the 7th
covered more than 100 participants at the beginning of
calendar month after the end of the plan year that began
the plan year or satisfies other conditions listed in the
Instructions for Form 5500-SF.
in 2019 (not to exceed 12 months in length).
Note. If the filing due date falls on a Saturday, Sunday, or
Note (3). Information filed on Form 5500-EZ and Form
5500-SF is required to be made available to the public.
legal holiday, the return may be filed on the next day that
However, the information for a one-participant plan or a
is not a Saturday, Sunday, or legal holiday.
foreign plan whether electronically filed with EFAST2
Where To File
using a Form 5500-SF or filed on paper using a Form
File the Form 5500-EZ at the following address:
5500-EZ will not be published on the Internet.
What To File
Department of the Treasury
Internal Revenue Service
Plans required to file an annual return for one-participant
Ogden, UT 84201-0020
(owners and their spouses) retirement plans or foreign
plans may file Form 5500-EZ in accordance with its
instructions. Filers of Form 5500-EZ are not required to file
Private delivery services (PDSs). You can use certain
schedules or attachments related to Form 5500 with the
private delivery services designated by the IRS to meet
2019 Form 5500-EZ. However, you must collect and
the “timely mailing as timely filing/paying” rule for tax
retain for your records completed Schedule MB (Form
returns and payments. Go to
IRS.gov/PDS
for the current
5500), Multiemployer Defined Benefit Plan and
list of designated services.
Certain Money Purchase Plan Actuarial Information,
The PDS can tell you how to get written proof of the
if applicable, and completed and signed Schedule SB
mailing date.
(Form 5500), Single-Employer Defined Benefit Plan
Private delivery services use the following address:
Actuarial Information, if applicable. Even though you do
not have to file Schedule MB (Form 5500) or Schedule SB
Internal Revenue Submission Processing Center
(Form 5500) with the 2019 Form 5500-EZ, you are still
1973 Rulon White Blvd.
required to both perform an annual valuation and maintain
Ogden, UT 84201
the funding records associated with plan funding in the
same manner as a plan for which the applicable schedule
Who Must Sign
must be filed.
The plan administrator or employer (owner) must sign and
Eligible combined plans. The Pension Protection Act of
date paper Form 5500-EZ for the 2019 filing.
2006 established rules for a new type of pension plan, an
“eligible combined plan,” effective for plan years
Penalties
beginning after December 31, 2009. An eligible combined
Section 6652(e) imposes a penalty of $250 a day, up to a
plan consists of a defined benefit plan and a defined
maximum of $150,000 per plan year for not filing returns in
contribution plan that includes a qualified cash or deferred
connection with pension, profit-sharing, etc., plans by the
arrangement under section 401(k). The assets of the two
required due date.
plans are held in a single trust, but clearly identified and
allocated between plans. The eligible combined plan
Specific Instructions
design is available only to employers that:
Employed an average of at least 2, but no more than
Part I — Annual Return Identification
500, employees on business days during the calendar
Information
year prior to the establishment of the eligible combined
plan; and
Enter the calendar or fiscal year beginning and ending
Employ at least 2 employees on the first day of the plan
dates of the plan year (not to exceed 12 months in length)
year that the plan is established.
for which you are reporting information. Express the date
Because an eligible combined plan includes both a
in numerical month, day, and year in the following order:
defined benefit plan and a defined contribution plan, the
“MM/DD/YYYY” (for example, “01/01/2019”).
Form 5500-EZ filed for the plan must include all the
For a plan year of less than 12 months (short plan
information that would be required for either a defined
year), insert the short plan year beginning and ending
benefit plan or a defined contribution plan.
dates on the line provided at the top of the form. For
Note. The 2019 Schedule MB (Form 5500) and the 2019
purposes of this form, the short plan year ends on the date
Schedule SB (Form 5500) are available only electronically
of the change in accounting period or the complete
from the Department of Labor website at
distribution of the plan's assets.
www.efast.dol.gov. You can complete the schedules
online and print them out for your records. If you are a
Form 5500-EZ filer, do not attempt to electronically file
-3-
Instructions for Form 5500-EZ (2019)
First Return
Note. Line A of the Form 5558 asks for “Name of filer,
plan administrator, or plan sponsor.” The name of the plan
Check box A(1) if this is the first filing for this plan. Do not
sponsor is generally the same as the employer name for a
check this box if you have ever filed for this plan, even if it
one-participant plan.
was a different form (for example, Form 5500).
Note. Filers are automatically granted an extension of
Amended Return
time to file Form 5500-EZ until the extended due date of
Check box A(2) if you are filing an amended Form
the federal income tax return of the employer (and are not
5500-EZ to correct errors and/or omissions in a previously
required to file Form 5558) if all of the following conditions
filed annual return for the 2019 plan year. The amended
are met.
Form 5500-EZ must conform to the requirements under
1. The plan year and the employer's tax year are the
the How To File section, earlier.
same;
If you are filing an amendment for a “one-participant
2. The employer has been granted an extension of
plan” that filed a Form 5500-SF electronically, you may
time to file its federal income tax return to a date later than
submit the amendment either electronically using the
the normal due date for filing the Form 5500-EZ; and
Form 5500-SF with EFAST2 or on paper using the Form
3. A copy of the application for extension of time to file
5500-EZ with the IRS. If you are filing an amended return
the federal income tax return is retained with the plan's
for a one-participant plan that previously filed on a paper
records.
Form 5500-EZ, you must submit the amended return
using the paper Form 5500-EZ with the IRS.
Be sure to check box B at the top of the form. An
extension granted by using this exception cannot be
Short Plan Year
extended further by filing a Form 5558 after the normal
Check box A(4) if this form is filed for a period of less
due date (without extension) of Form 5500-EZ.
than 12 months. Show the dates at the top of the form.
Foreign Plan
For a short plan year, file a return by the last day of the
Check box C if the return is filed by a foreign plan. See
7th month following the end of the short plan year. Modify
Who Must File Form 5500-EZ, earlier.
the heading of the form to show the beginning and ending
dates of your short plan year and check box A(4) for a
Late Filer Penalty Relief Program
short plan year. If this is also the first or final return filed for
The IRS Late Filer Penalty Relief Program for late annual
the plan, check the appropriate box (box A(1) or A(3)).
reporting for non-Title I retirement plans (one-participant
Final Return
plans and certain foreign plans) provides administrative
relief to plan administrators and plan sponsors from the
All one-participant plans and all foreign plans should file a
penalties otherwise applicable under sections 6652(e)
return for their final plan year indicating that all assets
and 6692 for failing to timely comply with the annual
have been distributed.
reporting requirements imposed under sections 6047(e),
Check box A(3) if all assets under the plan(s)
6058, and 6059. Rev. Proc. 2015-32 provides, in general,
(including insurance/annuity contracts) have been
that an applicant under the program must print in red
distributed to the participants and beneficiaries or
letters in the top margin above the Form 5500-EZ’s title on
distributed or transferred to another plan. The final plan
the first page of the return: “Delinquent Return Submitted
year is the year in which distribution of all plan assets is
under Rev. Proc. 2015-32, Eligible for Penalty Relief.” A
completed.
filer who marks box D and submits the delinquent 2019
Form 5500-EZ under the program is not required to also
Extension of Time To File
mark the return as described in Rev. Proc. 2015-32. The
Check box B if either of the following applies.
return must still be marked as described in Rev. Proc.
1. You are filing a Form 5558, Application for
2015-32 for delinquent returns for years earlier than 2019
Extension of Time To File Certain Employee Plan Returns.
or if box D is not marked on the 2019 return. Please be
(Do not attach Form 5558 to your Form 5500-EZ. See
aware that each submission under the program must
below for more information.)
include a completed paper copy of Form 14704 attached
to the front of the oldest delinquent return in the
2. You are using an extension based on the extended
submission. Form 14704 can be found at
due date of your federal income tax return. (See the Note
www.irs.gov/pub/irs-pdf/f14704.pdf. See Rev. Proc.
below.)
2015-32, 2015-24 I.R.B. 1063, for more information.
A one-time extension of time to file Form 5500-EZ (up
Part II — Basic Plan Information
to 2
/
months) may be obtained by filing Form 5558 on or
1
2
before the normal due date (not including any extensions)
Line 1a. Enter the formal name of the plan.
of the return. You must file Form 5558 with the IRS.
Line 1b. Enter the three-digit plan number (PN) that the
Approved copies of the Form 5558 will not be returned
employer assigned to the plan. Plans should be numbered
to the filer. A copy of the completed extension request
consecutively starting with 001.
must be retained with the plan's records.
Once a plan number is used for a plan, it must be used
See the instructions for Form 5558 and file it with the
as the plan number for all future filings of returns for the
Department of the Treasury, Internal Revenue Service
Center, Ogden, UT 84201-0045.
-4-
Instructions for Form 5500-EZ (2019)
plan, and this number may not be used for any other plan
“Same” on line 3a and leave the remainder of line 3a, and
even after the plan is terminated.
all of lines 3b and 3c, blank.
2. Enter in the second row any in care of (“C/O”)
Line 1c. Enter the date the plan first became effective.
name.
Line 2a. Each row is designed to contain specific
3. Enter in the third row the street address. A post
information regarding the employer. Please limit your
office box number may be entered if the Post Office does
response to the information required in each row as
not deliver mail to the administrator's street address.
specified below.
4. Enter in the fourth row the name of the city, the
1. Enter in the first row the name of the employer.
two-character abbreviation of the U.S. state or possession
2. Enter in the second row the trade name if different
and ZIP code.
from the name entered in the first row.
Foreign address. For foreign addresses, enter the
3. Enter in the third row the in care of (“C/O”) name.
information in the order of the city or town, state or
4. Enter in the fourth row the street address. A post
province, country, and ZIP or foreign postal code. Follow
office box number may be entered if the Post Office does
the country's practice in placing the postal code in the
not deliver mail to the employer's street address.
address. Do not abbreviate the country name.
5. Enter in the fifth row the name of the city, the
Line 3b. Enter the plan administrator's nine-digit EIN. A
two-character abbreviation of the U.S. state or possession
plan administrator must have an EIN for Form 5500-EZ
and ZIP code.
reporting purposes. If the plan administrator does not
have an EIN, apply for one as explained in the instructions
Note. You can use Form 8822-B, Change of Address or
for line 2b.
Responsible Party — Business, to notify the IRS if you
changed your business mailing address, your business
Line 3c. Enter the plan administrator's telephone
location, or the identity of your responsible party.
number, including the area code.
Foreign address. For foreign addresses, enter the
Lines 4a–4d. If the employer's name, the employer’s
information in the order of the city or town, state or
EIN, and/or the plan name has changed since the last
province, country, and ZIP or foreign postal code. Follow
return was filed for this plan, enter the employer's name
the country's practice in placing the postal code in the
and EIN, the plan name, and the plan number as it
address. Do not abbreviate the country name.
appeared on the last return filed for this plan.
Line 2b. Enter the employer's nine-digit employer
Line 5a(1). Enter the total number of participants at the
identification number (EIN) (for example, 00-1234567). Do
beginning of the plan year.
not enter a social security number (SSN).
Line 5a(2). Enter the total number of active participants
Employers without an EIN must apply for one as soon
at the beginning of the plan year.
as possible. EINs are issued by the IRS. You can apply for
an EIN:
Line 5b(1). Enter the total number of participants at the
end of the plan year.
Online — Go to the IRS website at
IRS.gov/Businesses
and click on “Employer ID Numbers.” The EIN is issued
Line 5b(2). Enter the total number of active participants
immediately once the application information is validated.
at the end of the plan year.
By mailing or faxing Form SS-4, Application for
“Participant,” for purposes of lines 5a(1)–5b(2), means
Employer Identification Number.
any individual who is included in one of the categories
The online application process is not yet available
below.
for plans with addresses in foreign countries.
!
1. Active participants (for example, any individuals
Foreign plans may not apply for an EIN online but
who are currently in employment covered by the plan and
CAUTION
must use one of the other methods to apply. However,
who are earning or retaining credited service under the
foreign plans may call 267-941-1099 (not a toll-free
plan) including:
number) to apply for an EIN. For more information, see the
Any individuals who are eligible to elect to have the
Instructions for Form SS-4.
employer make payments under a section 401(k) qualified
cash or deferred arrangement, and
Line 2c. Enter the employer's telephone number
Any nonvested individuals who are earning or retaining
including the area code.
credited service under the plan.
Line 2d. Enter the six-digit applicable code that best
This category does not include (a) nonvested former
describes the nature of the plan sponsor's business from
employees who have incurred the break in service period
the list of principal business activity codes later in these
specified in the plan or (b) former employees who have
instructions.
received a “cash-out” distribution or deemed distribution
of their entire nonforfeitable accrued benefit.
Line 3a. Each row is designed to contain specific
information regarding the plan administrator. Please limit
2. Retired or separated participants receiving benefits
your response to the information required in each row of
(for example, individuals who are retired or separated
boxes as specified below.
from employment covered by the plan and who are
receiving benefits under the plan). This category does not
1. Enter in the first row the name of the plan
include any individual to whom an insurance company has
administrator unless the administrator is the employer
identified in line 2a. If this is the case, enter the word
-5-
Instructions for Form 5500-EZ (2019)
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