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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
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Who files
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Where to file
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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. |
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.
Due date: the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan).
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Form 5500-SF, Short Form Annual Return/Report of Small Benefit Plan1
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Plans with fewer than 100 participants
See the instructions for other eligibility requirements.
See our video on one-participant plan filings.
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Must be filed electronically through EFAST2. |
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Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
Copies of the related schedules and instructions are available on the EP Forms & Publications page.
2011 Form 5500-EZ - available March 2012
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Eligible “one-participant” plans2 may file Form 5500-SF electronically in place of a paper-only Form 5500-EZ.
See our video on one-participant plan filings.
Certain retirement plans maintained outside the U.S. primarily for the benefit of nonresident aliens must file Form 5500-EZ rather than Form 5500.
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Must be mailed to:
Department of the Treasury
IRS
Ogden, UT 84201-0020
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Request copies of filed Forms 5500-EZ using Form 4506 (includes instructions and where to file).
Due date: the last day of the seventh month after the plan year ends (July 31 for a calendar-year plan).
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2010 Form 8955-SSA
Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
2010 Form 8955-SSA Instructions
2009 Form 8955-SSA and Instructions
2011 Form 8955-SSA - available March 2012
See Form 8955-SSA Resources
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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.
May be mailed to:
Department of the Treasury
IRS
Ogden, UT 84201-0020
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The due date for 2009 and 2010 plan year returns is the later of (1) January 17, 2012 or (2) the due date that generally applies for filing the Form 8955-SSA for the 2010 plan year. The January 17, 2012 due date cannot be further extended by filing Form 5558.
- General due date is the last day of the seventh month following the last day of that plan year (plus extensions).
- Use either the 2009 or 2010 Form 8955-SSA for pre-plan year 2009 returns (such as delinquent or amended returns for prior years).
See Form 8955-SSA Resources
for Frequently Asked Questions, published guidance and information for e-file providers.
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Schedule SSA (Form 5500) – Pre-Plan Year 2009 Returns
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Beginning with returns for the 2009 plan year, Schedule SSA has been eliminated as a schedule of the Form 5500 annual return/report and is replaced with Form 8955-SSA. |
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Please use the current Form 8955-SSA to file any delinquent or amended IRC section 6057 data. |
Form 5558, Application for Extension of Time To File Certain Employee Plan Returns
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May be used to file for an extension of time for the following returns:
Form 5500,
Form 5500-SF,
Form 5500-EZ,
Form 5330, and
Form 8955-SSA.
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Must be mailed to:
Department of the Treasury
IRS
Ogden, UT 84201-0045
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You can use one Form 5558 for up to three single employer plans of an employer with the same plan year end.
Do not list more than three plans or attach lists of plans to a Form 5558. Lists attached to the Form 5558 received through July 31, 2012, will be returned to the filer to submit a completed Form 5558 for all plans on the list requiring an extension. Lists received after July 31, 2012 will not be returned and will not be processed.
See our video on reporting multiple plans on Form 5558.
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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 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.
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.
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