There are 3 types of Form 5500: Form 5500-EZ—for one-participant plans only; Form 5500-SF for plans with fewer than 100 participants; and Form 5500—for plans with 100 or more participants.
Forms 5500 and 5500-SF must be filed electronically using the . Form 5500-EZ is now eligible to be filed electronically as well, but it is not required. See IRS's Form 5500 Corner for additional information. A DOL EFAST help line is available at 866-GO EFAST (866-463-3278).
A one-participant plan covers a business owner with no employees. However, the plan can cover a business owner and his/her spouse, or a business partnership (where the partners and their spouses are the only participants).
If you have a one-participant plan, you must file Form 5500-EZ. If you choose to file by paper, you can either complete, print, and mail the form available online or obtain a blank paper copy from the IRS. You also have the option to file Form 5500-EZ electronically using the EFAST2 system. For more information, see the instructions for
In some cases, one-participant plans may not be required to file a 5500-EZ form. Generally, if the total plan assets are $250,000 or less, you may not need to file. For more details on the various criteria that apply, please visit
Plans with fewer than 100 participants
Plans that are not one-participant plans and have fewer than 100 participants must file electronically using Form 5500-SF. For more information, please visit or the web site.
Plans with 100 or more participants
Plans with at least 100 participants must file electronically using Form 5500. For more information on completing Form 5500, please visit or consult your tax advisor.
For more information on which 5500 forms to use, please see our FAQ, Who should file Forms 5500-EZ, 5500-SF, or 5500 and which form should I file?