Instructions for  
Form 5500-EZ - Introductory Material

Future developments.

For the latest information about developments related to Form 5500-EZ and its instructions, such as legislation enacted after they were published, go to

What's New

EFAST2 Filing System.   A Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, may be filed electronically for one-participant plans and certain foreign plans instead of Form 5500-EZ regardless of whether or not the plan covered more than 100 participants at the beginning of the plan year. A new check box has been added to Form 5500-SF, Part I, A, for certain foreign plans that are submitting Form 5500-SF in place of Form 5500-EZ (on paper) to satisfy the annual return/report filing obligations under the Code.

Filing Tips

To reduce the possibility of correspondence and penalties, we remind filers:

  • Use the online, fillable 2014 Form 5500-EZ on the IRS website. Complete and download the form to your computer to print and sign before mailing.

  • Or, use the official printed paper Form 5500-EZ obtained from the IRS. Complete the form by hand using only black or blue ink. Be sure to enter your information in the specific line fields provided, sign, and date the form before mailing.

  • Or, use approved software, if available.

  • Do not use felt tip pens or other writing instruments that can cause signatures or data to bleed through to the other side of the paper. One-sided documents should have no markings on the blank side.

  • Paper should be clean without glue or other sticky substances.

  • Do not submit extraneous information such as arrows or notes on the form.

  • Mail Form 5500-EZ for plan year 2014 to the IRS office in Ogden, Utah to be processed. See Where To File in these instructions.

  • A one-participant plan or a foreign plan that is eligible to file Form 5500-SF may elect to file Form 5500-SF electronically with the computerized ERISA Filing Acceptance System (EFAST2) rather than filing a Form 5500-EZ on paper with the IRS. See EFAST2 Filing System in these instructions.

Phone Help

If you have questions and need help in completing this form, please call the IRS Help Line at 1-877-829-5500. This toll-free telephone service is available Monday through Friday.

How To Get Forms and Publications

You may order the paper Form 5500-EZ and its instructions by calling 1-800-TAX-FORM (1-800-829-3676). You can also find forms and publications by visiting the IRS Internet website at

Personal computer.    
You can access the IRS website 24 hours a day, 7 days a week at to:

  • View forms, instructions, and publications.

  • See answers to frequently asked tax questions.

  • Search publications online by topic or keyword.

  • Send comments or request help by email.

  • Sign up to receive local and national tax news by email.

You can order IRS forms and publications by calling 1-800-TAX-FORM (1-800-829-3676).

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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