For issues regarding Disclosure, Third Party Request for Information, Freedom of Information Act request, Privacy Act, etc. refer to IRM 11.3 and 21.1.3.

For specific questions regarding Disclosure and CAF, refer to your campus Disclosure Officer.

Form 5500–Annual Return/Report of Employee Benefit Plan.

Form 5500–C–Return/Report of Employee Benefit Plan (with fewer than 100 participants) (Pre-EFAST only).

Form 5500–C/R–Return/Report of Employer Benefit Plan (with fewer than 100 participants).

Form 5500–R–Registration Statement of Employee Benefit Plan (with fewer than 100 participants) (Pre-EFAST only).

Form 5500–EZ–Annual Return of One-participant Retirement Plans.

Form 5500-SF - Short Form Annual Return/Report of Employee Benefit Plan

Form 5330–Return of Excise Taxes Related to Employee Benefit Plans. The Form 5330 is being processed as a BMF form.

Schedule A–(Form 5500)–Insurance Information. Instructions for the 2005 revision reflects EBSA guidance on reporting of insurance fees and commissions.

Schedule B–(Form 5500)–Actuarial Information. Changes to the 2005 form and instruction revision provide instructions on reporting investment returns, actuarial assumptions, and the summary of eligibility and benefit provisions used in plan valuations.

Schedule C–(Form 5500)–Service Provider and Trustee Information.

Schedule D–(Form 5500)–DFE/Participating Plan Information.

Schedule E–(Form 5500)–ESOP (Employee Stock Ownership Plan) Annual Information.

Schedule G–(Form 5500)–Financial Schedules.

Schedule H–(Form 5500)–Financial Information (Large Plan).

Schedule I–(Form 5500)–Financial Information (Small Plan).

Schedule MB - (From 5500) - Acturial Information Multi-employer DB Plan and money Purchase Plans.

Schedule P– (Form 5500)–Annual Return of Fiduciary of Employee Benefit Trust. The elimination of Schedule P is effective for the 2006 and later plan years.

Schedule R–(Form 5500)–Retirement Plan Information. Changes to form 2005 revision modified Line 8 to identify plan amendments and decrease, as well as increase the value of benefits. Part IV of Schedule R was added to include plan coverage questions previously included on Schedule T, which is no longer required by IRS.

Schedule SSA–(Form 5500)–Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.

Schedule SB - (Form 5500) - Actuarial Information Single-employer DB Plan.

Schedule T–(Form 5500)–Pension Plan Coverage Information. 2005 version of Form 5500 Schedule T is no longer required. However, unless the plan meets one of the exceptions (see the instructions for Schedule R) the plan will still need to indicate whether the plan meets the ratio percentage or average benefit test.

Quick Reference Chart for Form 5500, Schedules and Attachments, this chart provides only general guidance. Not all rules and requirements are reflected. Refer to specific Form 5500 instructions for complete information on filing requirements.

Filers for Form 5500–EZ for 2005 are no longer required to attach any schedules to the form. Filers who requested a timely extension must continue attaching the Form 5558 to a Form 5500–EZ filed after the normal due date. Filers subject to Schedules B and or P reporting should complete the schedule(s), retain a copy for their records, but should not attach the schedule to a filed Form 5500–EZ.

Filers for Form 5500 for 2005 are no longer required to complete Schedule T. If the filer is subject to Schedule R reporting, some information previously contained in Schedule T may be reflected on Schedule R.

All Form 5500 series returns, except the Direct Filing Entity (DFE) must be filed on or before the last day of the seventh month following the close of the plan year unless extensions have been granted. Dates for Form 5500 Series Returns, except the DFE return, are shown in the table below:

For penalty processing, the computation starts with the day shown above as the date return is late date or the date ext. (extension) is late date. The late penalty is based on due date (or extended due date) to received date at $25 per day.

Form 7004 grants an automatic extension of 6 months for the filing of a corporate return and is sufficient for Form 5500 series returns. Beginning with the 2005 filing year, certain other filers, including partnerships on Form 1065, may now file Form 7004 to obtain an automatic 6 month extension. For calender year partnership returns, this extends the 5500 due date to October 15th, corporate filers to September 15th.

Form 4868 grants an automatic 4 month extension to file for 1040 series returns. Effective for 2005 and subsequent filing years, Form 4868 extends the automatic period to 6 months.

Direct Filing Entity (DFE) other than GIAs must be filed no later than 9 1/2 months after the end of the DFE year.

Form 5558 is for the sole purpose of requesting a one time, automatic 2¹/₂ month extension. This one form will extend the filing from the last day of the seventh month after the plan year ends until the 15th day of the third month after the normal due date. The Form 5558 does not require a signature, refer to IRM 3.11.212

Extensions are granted by using extension of "Time to File Federal Income Tax Return" . An automatic extension of time to file Form 5500 until the due date of the Federal income tax return of the employer will be granted if all of the following conditions are met

An additional modification was granted to Exempt Organizations, which file the Form 990 series returns. Even though they are not Federal Income tax returns, if they use Form 2758 or Form 8868 to request an extension for their 990 series return for six months (from May 15), this will allow them until November 15 to file their Form 5500 series return.

All fiscal return filers will also follow these rules and examples. You must first establish their normal due date for filing their Federal Income tax (or Form 990 series) return. By using any other extension form other than Form 5558, you must add the number of months approved to their normal due date. If this extended date is beyond the normal due date of Form 5500 series returns, it is valid, as long as it met the valid conditions for the Federal Income tax (or Form 990 series) return.

Form 5500 series return will post with Transaction Codes 150 and 977 (amended return) or TC 154 for Form 5330 fact of filing.

Forms 5330 are processed as a BMF return (MFT 76, Tax Class 4). Prior to January 1, 2001, the assessments were made on NMF.

The valid Document Codes (4th and 5th digits of DLN) are as follows:

Extension Forms 5558 do not post to EPMF for approved extensions unless the filer has submitted the extension for reconsideration. A TC 460 will post to EPMF for denied extension

EPMF Delinquency Notice Transaction Codes (TC) are as follows:

Approved extension forms do not post to EPMF, therefore you will never see a TC 460 posted to EPMF for an approved extension, unless the filer has asked for reconsideration of his denied extension. If a return appears to be late, you must check the BMF using CC BMFOL and the IMF using CC IMFOL to determine if any valid TC 460 is posted to an account that has the same return year as the 5500 series return.

Denied extensions will post to EPMF as a TC 460

Denied and approved extension forms are posted to the BMF for Forms 5330.

Active plan modules will have a plan filing requirement as follows:

When the latest return module does not contain an unreversed TC 150 or 977, but does contain a TC 591, 593, 595, or 596, the plan filing requirement will be blank.

Other possible transactions and their results are:

If no TC 150 has posted, a filing requirement will be present if a filing requirement is input on a TC 000 (Doc Code 64) TC 121 or TC 123.

Plan filing requirements are updated by posting of a return or input of TC 016 (Doc Code 64).

When a TC 020 (Doc Code 64) posts to the plan, the plan filing requirements will be changed to 8 if an unreversed TC 12X or a return module is present.

To post a TC020 (doc Code 63) to delete the entity, all plan filing requirements must be blank or 8.

Location Codes - These identify the Area Offices (AO) in which an entity is located, as determined by the mailing address. Location Codes will be assigned by the computer to entity transactions containing a recognizable City and State.

When the latest return module contains an unreversed TC 150 or 977 with Computer Condition Code (CCC) "F" (final return), the plan filing requirement will be blank.

CCC "F" will be generated on current year Forms 5500/5500-EZ if Return Process Code (RPC) "T" is present.

The RPC "T" is generated when:

The accounts on the "EPMF" are maintained in EIN and Plan Number sequence (NNNNNNNNN–NNN).

A plan number is a three digit number assigned by the plan sponsor to differentiate between plans which are, or may be, established or maintained by the same plan sponsor, as the table shows.

Once assigned, the same number must be used consistently to identify the same plan.

If a plan is terminated, its number cannot be used for any new plan.

The plan number along with the plan name identifies a plan from other plans for a given sponsor.

The plan name, plan number, the type of return filed, and the plan month ending make up the plan entity. As long as the plan is in effect the name and numbers will stay the same.

If the Plan Number is 501–999 and a Del Assess transcript/CP213 generates on a true Fringe Benefit Plan,destroy it. If the Plan is a combination of fringe and welfare, the transcript is appropriate.