Form 5500-EZ is used by one-participant plans and certain foreign plans that are not subject to the requirements of section 104(a) of the Employee Retirement Income Security Act of 1974 (ERISA) to satisfy certain annual reporting and filing obligations imposed by section 6058(a) of the Internal Revenue Code. Treasury Regulations section 301.6058-2 requires that, for plan years beginning on or after January 1, 2024, a filer who is required by Internal Revenue Code or regulations to file at least 10 returns during the calendar year must file Form 5500-EZ return electronically. See T.D. 9972 PDF. You can file Form 5500-EZ electronically through ERISA Filing Acceptance System (EFAST2). Current revision Form 5500-EZ PDF Instructions for Form 5500-EZ PDF Recent developments Exception from the electronic filing requirement: On a year-by-year basis, the IRS may waive the electronic filing requirement of the Form 5500-EZ in cases of undue economic hardship. In general, the filer should maintain documentation supporting the undue hardship or other applicable reason for not filing electronically. See Rev. Proc. 2023-31, 2023-40 I.R.B. 1057, that supersedes Rev. Proc. 2015-47, 2015-39 I.R.B. 419. -- 17-JULY-2024 Other items you may find useful All Form 5500-EZ revisions EFAST2 — EFAST2 is an all-electronic system designed by the Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation to simplify and expedite the submission, receipt, and processing of the Form 5500, Form 5500-SF, and Form 5500-EZ. About Form 5558, Application for Extension of Time to File Certain Employee Plan Returns About Form 8822-B, Change of Address or Responsible Party - Business About Form SS-4, Application for Employer Identification Number (EIN) Other current products
