Instructions for  
Form 5500-EZ - Introductory Material

Table of Contents

What's New

Optional Paid Preparer Information.   The instructions have been updated to include optional preparer information. The Internal Revenue Service (IRS) encourages filers to provide the preparer's name and address. See Preparer Information (Optional), later, for more information.

Optional Trust Information.   The instructions have been updated to include optional trust information. The IRS encourages filers to provide the trust's name and trust EIN. See Specific Instructions, Part II, Line 4a. (Optional) and Line 4b. (Optional), later, for more information.

Unpaid Minimum Required Contribution.   If a defined benefit plan is subject to the minimum funding requirements of section 412, a filer must enter the amount of the unpaid minimum required contributions for the current year from line 39 of Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information, on line 11a of the Form 5500-EZ. Do not attach Schedule SB (Form 5500) with Form 5500-EZ.

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.

Filing Tips

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

  • Use the online, fillable 2012 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 2012 to the IRS office in Ogden, Utah to be processed. See Where To File in these instructions.

  • A one-participant plan that is eligible to file Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, 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  
www.irs.gov/formspubs/.

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

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

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