About Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan


Form 5500-EZ is used by one-participant plans and 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 Code.

Current Revision

Recent Developments

Requesting a Waiver of the Electronic Filing Requirements: The IRS may waive the requirements of the electronic filing of the Form 5500-EZ in cases of undue economic hardship. For information on filing a request for a hardship waiver for 2022 or 2023 plan years, see Rev. Proc. 2015-47, 2015-39 I.R.B. 419.

Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020

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