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 Form 5500-EZPDF Instructions for Form 5500-EZ (Print VersionPDF) 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 Other Items You May Find Useful All Form 5500-EZ Revisions EFAST2 Filing — EFAST2 is an all-electronic system designed by the Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation to simplify and expedite the submission, receipt, and processing of the Form 5500, Form 5500-SF, and Form 5500-EZ. About Form 5558, Application for Extension of Time to File Certain Employee Plan Returns About Form 8822-B, Change of Address or Responsible Party - Business About Form SS-4, Application for Employer Identification Number (EIN) Other Current Products
