Instructions for Form 5500-EZ - Introductory Material What’s New Penalties. Filing Tips Phone Help How To Get Forms and Publications Personal computer. Photographs of Missing Children General Instructions Purpose of Form Who Must File Form 5500-EZ Who Does Not Have To File Form 5500-EZ How To File Paper forms for filing. Mandatory electronic filing. EFAST2 Filing System What To File Eligible combined plans. When To File Where To File Private delivery services (PDSs). Who Must Sign Penalties Specific Instructions Part I — Annual Return Identification Information First Return Amended Return Short Plan Year Final Return Extension of Time To File Foreign Plan Late Filer Penalty Relief Program Part II — Basic Plan Information Line 1a. Line 1b. Line 1c. Line 2a. Foreign address. Line 2b. Line 2c. Line 2d. Line 3a. Foreign address. Line 3b. Line 3c. Lines 4a–4d. Line 5a(1). Line 5a(2). Line 5b(1). Line 5b(2). Line 5c. Part III — Financial Information Line 6a. Line 6b. Lines 7a and 7b. Line 7c. Part IV — Plan Characteristics Line 8. Part V — Compliance and Funding Questions Line 9. Line 10. Line 10a. Line 11a. Instructions for Form 5500-EZ - Notices Instructions for Form 5500-EZ - Additional Material Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity Agriculture, Forestry, and Fishing and Hunting Crop Production Animal Production Forestry and Logging Fishing, Hunting and Trapping Support Activities for Agriculture and Forestry Mining Utilities Construction Construction of Buildings Heavy and Civil Engineering Construction Specialty Trade Contractors Manufacturing Food Manufacturing Beverage and Tobacco Product Manufacturing Textile Mills and Textile Product Mills Apparel Manufacturing Leather and Allied Product Manufacturing Wood Product Manufacturing Paper Manufacturing Printing and Related Support Activities Petroleum and Coal Products Manufacturing Chemical Manufacturing Plastics and Rubber Products Manufacturing Nonmetallic Mineral Product Manufacturing Primary Metal Manufacturing Fabricated Metal Product Manufacturing Machinery Manufacturing Computer and Electronic Product Manufacturing Electrical Equipment, Appliance, and Component Manufacturing Transportation Equipment Manufacturing Furniture and Related Product Manufacturing Miscellaneous Manufacturing Wholesale Trade Merchant Wholesalers, Durable Goods Merchant Wholesalers, Nondurable Goods Wholesale Electronic Markets and Agents and Brokers Retail Trade Motor Vehicle and Parts Dealers Furniture and Home Furnishings Stores Electronics and Appliance Stores Building Material and Garden Equipment and Supplies Dealers Food and Beverage Stores Health and Personal Care Stores Gasoline Stations Clothing and Clothing Accessories Stores Sporting Goods, Hobby, Book, and Music Stores General Merchandise Stores Miscellaneous Store Retailers Nonstore Retailers Transportation and Warehousing Air, Rail, and Water Transportation Truck Transportation Transit and Ground Passenger Transportation Pipeline Transportation Scenic and Sightseeing Transportation Support Activities for Transportation Couriers and Messengers Warehousing and Storage Information Publishing Industries (except Internet) Motion Picture and Sound Recording Industries Broadcasting (except Internet) Telecommunications Data Processing Services Other Information Services Finance and Insurance Depository Credit Intermediation Nondepository Credit Intermediation Activities Related to Credit Intermediation Securities, Commodity Contracts, and Other Financial Investments and Related Activities Insurance Carriers and Related Activities Funds, Trusts, and Other Financial Vehicles "Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies). Real Estate and Rental and Leasing Real Estate Rental and Leasing Services Lessors of Nonfinancial Intangible Assets (except copyrighted works) Professional, Scientific, and Technical Services Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services Architectural, Engineering, and Related Services Specialized Design Services Computer Systems Design and Related Services Other Professional, Scientific, and Technical Services Management of Companies (Holding Companies) Administrative and Support and Waste Management and Remediation Services Administrative and Support Services Waste Management and Remediation Services Educational Services Health Care and Social Assistance Offices of Physicians and Dentists Offices of Other Health Practitioners Outpatient Care Centers Medical and Diagnostic Laboratories Home Health Care Services Other Ambulatory Health Care Services Hospitals Nursing and Residential Care Facilities Social Assistance Arts, Entertainment, and Recreation Performing Arts, Spectator Sports, and Related Industries Museums, Historical Sites, and Similar Institutions Amusement, Gambling, and Recreation Industries Accommodation and Food Services Accommodation Food Services and Drinking Places Other Services Repair and Maintenance Personal and Laundry Services Religious, Grantmaking, Civic, Professional, and Similar Organizations Instructions for Form 5500-EZ (2019) Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan Section references are to the Internal Revenue Code unless otherwise noted. 2019 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 IRS.gov/Form5500EZ. What’s New Penalties. The instructions have been updated to reflect the penalty changes under section 6652(e) for a plan failure to file a return. The penalties have been increased to $250 a day, up to a maximum penalty of $150,000 per plan year applied to returns required to be filed after December 31, 2019. Filing Tips To reduce the possibility of correspondence and penalties, we remind filers of the following. Use the online, fillable 2019 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. Do not use glue or other sticky substances on the paper form. Do not submit extraneous information such as arrows or notes on the form. Mail Form 5500-EZ for plan year 2019 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 may elect to file Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, electronically with 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 877-829-5500. This toll-free telephone service is available Monday through Friday. How To Get Forms and Publications You can find Form 5500-EZ and its instructions by visiting the IRS Internet website at IRS.gov/FormsPubs. You can also find and order other IRS forms and publications at IRS.gov/OrderForms. 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. Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). 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. General Instructions Purpose of Form 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) and that do not file Form 5500-SF electronically to satisfy certain annual reporting and filing obligations imposed by the Code. Note. A one-participant plan or a foreign plan (as defined under Who Must File Form 5500-EZ) cannot file an annual return on Form 5500, Annual Return/Report of Employee Benefit Plan, regardless of whether the plan was previously required to file an annual return on Form 5500. Therefore, every one-participant plan required to file an annual return must file paper Form 5500-EZ with the IRS or electronically file Form 5500-SF using the EFAST2 Filing System in place of filing Form 5500-EZ. Who Must File Form 5500-EZ You must file Form 5500-EZ for a retirement plan if the plan is a one-participant plan or a foreign plan that is required to file an annual return and you do not file the annual return electronically on Form 5500-SF. A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit-sharing or money purchase pension plan), other than an Employee Stock Ownership Plan (ESOP), which: Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated), or Covers only one or more partners (or partners and their spouses) in a business partnership, and Does not provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses). A one-participant plan must file an annual return unless the plan meets the conditions for not filing under Who Does Not Have To File Form 5500-EZ below. A foreign plan means a pension plan that is maintained outside the United States primarily for nonresident aliens. A foreign plan is required to file an annual return if the employer who maintains the plan is: A domestic employer, or A foreign employer with income derived from sources within the United States (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return. Do not file an annual return for a plan that is a qualified foreign plan within the meaning of section 404A(e) that does not qualify for the treatment provided in section 402(d). Note. If you are not eligible to file the Form 5500-EZ for a plan that is subject to the reporting requirements in section 104 of ERISA, you must electronically file Form 5500 or, if eligible, Form 5500-SF. Who Does Not Have To File Form 5500-EZ You do not have to file Form 5500-EZ for the 2019 plan year for a one-participant plan if the total of the plan's assets and the assets of all other one-participant plans maintained by the employer at the end of the 2019 plan year does not exceed $250,000, unless 2019 is the final plan year of the plan. For more information on final plan years, see Final Return, later. Example. If a plan meets all the requirements for filing Form 5500-EZ and its total assets (either alone or in combination with one or more one-participant plans maintained by the employer) exceed $250,000 at the end of the 2019 plan year, Form 5500-EZ must be filed for each of the employer's one-participant plans including those with less than $250,000 in assets for the 2019 plan year. Note. You should use the total plan assets as listed as of the end of the plan year on line 6a(2) of this form to determine whether the plan(s) assets exceed $250,000. If an employer maintains one or more one-participant plans, the total assets of all one-participant plans combined must be counted towards the amount of $250,000. How To File Paper forms for filing. The 2019 Form 5500-EZ must be filed on paper. File the official IRS printed Form 5500-EZ or the downloadable form found on the IRS website; or use approved software, if available. You can complete the online, fillable 2019 Form 5500-EZ found on the IRS website and download it to your computer to print and sign before mailing to the address specified in these instructions. See Where To File. You can obtain the official IRS printed 2019 Form 5500-EZ from the IRS to complete by hand with pen or typewriter using blue or black ink. Entries should not exceed the lines provided on the form. Abbreviate if necessary. Paper forms are available from the IRS as discussed earlier in How To Get Forms and Publications. Mandatory electronic filing. A filer must file the Form 5500-SF electronically (see EFAST2 Filing System) instead of filing a paper Form 5500-EZ if the filer is required to file at least 250 returns of any type with the IRS, including information returns (for example, Forms W-2 and 1099), income tax returns, employment tax returns, and excise tax returns, during the calendar year that includes the first day of the applicable plan year. If a filer is required to file a Form 5500-SF electronically but does not, the filer is considered to have not filed the form even if a paper Form 5500-EZ is submitted. See Treasury Regulations section 301.6058-2 for more information on mandatory electronic filing of employee retirement benefit plan returns. The IRS may waive the requirements to file Form 5500-SF electronically in cases of undue economic hardship. For information on filing a request for a hardship waiver, see Rev. Proc. 2015-47, 2015-39 I.R.B. 419, available at www.irs.gov/irb/2015-39_IRB/ar16.html. EFAST2 Filing System One-participant plans and foreign plans may satisfy their filing obligation under the Code by filing Form 5500-SF electronically under EFAST2 in place of Form 5500-EZ (on paper). One-participant plans and foreign plans need complete only the following questions on the Form 5500-SF. Part I, lines A, B, and C; Part II, lines 1a–5b, 5d(1), 5d(2), and 5(e); Part III, lines 7a–c, and 8a; Part IV, line 9a; Part V, line 10g; and Part VI, lines 11–12e. Under EFAST2, you must electronically file the 2019 Forms 5500 and 5500-SF using EFAST2's web-based filing system or you may file through an EFAST2-approved vendor. The 2019 Form 5500-EZ will be filed on paper and cannot be filed with this electronic system. For more information, see the EFAST2 website at www.efast.dol.gov. For telephone assistance, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278). The EFAST2 Help Line is available Monday through Friday. Note (1). A filer must file Form 5500-SF electronically instead of filing Form 5500-EZ if the filer is required to file at least 250 returns of any type with the IRS during the calendar year. See How To File for more information. Note (2). If a filer is not subject to the IRS mandatory electronic filing requirement under Treasury Regulations section 301.6058-2, a Form 5500-SF may also be filed for a one-participant plan or a foreign plan instead of filing Form 5500-EZ regardless of whether or not the plan covered more than 100 participants at the beginning of the plan year or satisfies other conditions listed in the Instructions for Form 5500-SF. Note (3). Information filed on Form 5500-EZ and Form 5500-SF is required to be made available to the public. However, the information for a one-participant plan or a foreign plan whether electronically filed with EFAST2 using a Form 5500-SF or filed on paper using a Form 5500-EZ will not be published on the Internet. What To File Plans required to file an annual return for one-participant (owners and their spouses) retirement plans or foreign plans may file Form 5500-EZ in accordance with its instructions. Filers of Form 5500-EZ are not required to file schedules or attachments related to Form 5500 with the 2019 Form 5500-EZ. However, you must collect and retain for your records completed Schedule MB (Form 5500), Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information, if applicable, and completed and signed Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information, if applicable. Even though you do not have to file Schedule MB (Form 5500) or Schedule SB (Form 5500) with the 2019 Form 5500-EZ, you are still required to both perform an annual valuation and maintain the funding records associated with plan funding in the same manner as a plan for which the applicable schedule must be filed. Eligible combined plans. The Pension Protection Act of 2006 established rules for a new type of pension plan, an "eligible combined plan," effective for plan years beginning after December 31, 2009. An eligible combined plan consists of a defined benefit plan and a defined contribution plan that includes a qualified cash or deferred arrangement under section 401(k). The assets of the two plans are held in a single trust, but clearly identified and allocated between plans. The eligible combined plan design is available only to employers that: Employed an average of at least 2, but no more than 500, employees on business days during the calendar year prior to the establishment of the eligible combined plan; and Employ at least 2 employees on the first day of the plan year that the plan is established. Because an eligible combined plan includes both a defined benefit plan and a defined contribution plan, the Form 5500-EZ filed for the plan must include all the information that would be required for either a defined benefit plan or a defined contribution plan. Note. The 2019 Schedule MB (Form 5500) and the 2019 Schedule SB (Form 5500) are available only electronically from the Department of Labor website atwww.efast.dol.gov. You can complete the schedules online and print them out for your records. If you are a Form 5500-EZ filer, do not attempt to electronically file the Schedule MB or Schedule SB related to your 2019 Form 5500-EZ filing. When To File File the 2019 return for plan years that started in 2019. Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year that began in 2019 (not to exceed 12 months in length). Note. If the filing due date falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next day that is not a Saturday, Sunday, or legal holiday. Where To File File the Form 5500-EZ at the following address: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0020 Private delivery services (PDSs). You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. Go to IRS.gov/PDS for the current list of designated services. The PDS can tell you how to get written proof of the mailing date. Private delivery services use the following address: Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201 Who Must Sign The plan administrator or employer (owner) must sign and date paper Form 5500-EZ for the 2019 filing. Penalties Section 6652(e) imposes a penalty of $250 a day, up to a maximum of $150,000 per plan year for not filing returns in connection with pension, profit-sharing, etc., plans by the required due date. Specific Instructions Part I — Annual Return Identification Information Enter the calendar or fiscal year beginning and ending dates of the plan year (not to exceed 12 months in length) for which you are reporting information. Express the date in numerical month, day, and year in the following order: "MM/DD/YYYY" (for example, "01/01/2019"). For a plan year of less than 12 months (short plan year), insert the short plan year beginning and ending dates on the line provided at the top of the form. For purposes of this form, the short plan year ends on the date of the change in accounting period or the complete distribution of the plan's assets. First Return Check box A(1) if this is the first filing for this plan. Do not check this box if you have ever filed for this plan, even if it was a different form (for example, Form 5500). Amended Return Check box A(2) if you are filing an amended Form 5500-EZ to correct errors and/or omissions in a previously filed annual return for the 2019 plan year. The amended Form 5500-EZ must conform to the requirements under the How To File section, earlier. If you are filing an amendment for a "one-participant plan" that filed a Form 5500-SF electronically, you may submit the amendment either electronically using the Form 5500-SF with EFAST2 or on paper using the Form 5500-EZ with the IRS. If you are filing an amended return for a one-participant plan that previously filed on a paper Form 5500-EZ, you must submit the amended return using the paper Form 5500-EZ with the IRS. Short Plan Year Check box A(4) if this form is filed for a period of less than 12 months. Show the dates at the top of the form. For a short plan year, file a return by the last day of the 7th month following the end of the short plan year. Modify the heading of the form to show the beginning and ending dates of your short plan year and check box A(4) for a short plan year. If this is also the first or final return filed for the plan, check the appropriate box (box A(1) or A(3)). Final Return All one-participant plans and all foreign plans should file a return for their final plan year indicating that all assets have been distributed. Check box A(3) if all assets under the plan(s) (including insurance/annuity contracts) have been distributed to the participants and beneficiaries or distributed or transferred to another plan. The final plan year is the year in which distribution of all plan assets is completed. Extension of Time To File Check box B if either of the following applies. You are filing a Form 5558, Application for Extension of Time To File Certain Employee Plan Returns. (Do not attach Form 5558 to your Form 5500-EZ. See below for more information.) You are using an extension based on the extended due date of your federal income tax return. (See the Note below.) A one-time extension of time to file Form 5500-EZ (up to 2½ months) may be obtained by filing Form 5558 on or before the normal due date (not including any extensions) of the return. You must file Form 5558 with the IRS. Approved copies of the Form 5558 will not be returned to the filer. A copy of the completed extension request must be retained with the plan's records. See the instructions for Form 5558 and file it with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045. Note. Line A of the Form 5558 asks for "Name of filer, plan administrator, or plan sponsor." The name of the plan sponsor is generally the same as the employer name for a one-participant plan. Note. Filers are automatically granted an extension of time to file Form 5500-EZ until the extended due date of the federal income tax return of the employer (and are not required to file Form 5558) if all of the following conditions are met. The plan year and the employer's tax year are the same; The employer has been granted an extension of time to file its federal income tax return to a date later than the normal due date for filing the Form 5500-EZ; and A copy of the application for extension of time to file the federal income tax return is retained with the plan's records. Be sure to check box B at the top of the form. An extension granted by using this exception cannot be extended further by filing a Form 5558 after the normal due date (without extension) of Form 5500-EZ. Foreign Plan Check box C if the return is filed by a foreign plan. See Who Must File Form 5500-EZ, earlier. Late Filer Penalty Relief Program The IRS Late Filer Penalty Relief Program for late annual reporting for non-Title I retirement plans (one-participant plans and certain foreign plans) provides administrative relief to plan administrators and plan sponsors from the penalties otherwise applicable under sections 6652(e) and 6692 for failing to timely comply with the annual reporting requirements imposed under sections 6047(e), 6058, and 6059. Rev. Proc. 2015-32 provides, in general, that an applicant under the program must print in red letters in the top margin above the Form 5500-EZ’s title on the first page of the return: "Delinquent Return Submitted under Rev. Proc. 2015-32, Eligible for Penalty Relief." A filer who marks box D and submits the delinquent 2019 Form 5500-EZ under the program is not required to also mark the return as described in Rev. Proc. 2015-32. The return must still be marked as described in Rev. Proc. 2015-32 for delinquent returns for years earlier than 2019 or if box D is not marked on the 2019 return. Please be aware that each submission under the program must include a completed paper copy of Form 14704 attached to the front of the oldest delinquent return in the submission. Form 14704 can be found at www.irs.gov/pub/irs-pdf/f14704.pdfPDF. See Rev. Proc. 2015-32, 2015-24 I.R.B. 1063, for more information. Part II — Basic Plan Information Line 1a. Enter the formal name of the plan. Line 1b. Enter the three-digit plan number (PN) that the employer assigned to the plan. Plans should be numbered consecutively starting with 001. Once a plan number is used for a plan, it must be used as the plan number for all future filings of returns for the plan, and this number may not be used for any other plan even after the plan is terminated. Line 1c. Enter the date the plan first became effective. Line 2a. Each row is designed to contain specific information regarding the employer. Please limit your response to the information required in each row as specified below. Enter in the first row the name of the employer. Enter in the second row the trade name if different from the name entered in the first row. Enter in the third row the in care of ("C/O") name. Enter in the fourth row the street address. A post office box number may be entered if the Post Office does not deliver mail to the employer's street address. Enter in the fifth row the name of the city, the two-character abbreviation of the U.S. state or possession and ZIP code. Note. You can use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS if you changed your business mailing address, your business location, or the identity of your responsible party. Foreign address. For foreign addresses, enter the information in the order of the city or town, state or province, country, and ZIP or foreign postal code. Follow the country's practice in placing the postal code in the address. Do not abbreviate the country name. Line 2b. Enter the employer's nine-digit employer identification number (EIN) (for example, 00-1234567). Do not enter a social security number (SSN). Employers without an EIN must apply for one as soon as possible. EINs are issued by the IRS. You can apply for an EIN: Online — Go to the IRS website at IRS.gov/Businesses and click on "Employer ID Numbers." The EIN is issued immediately once the application information is validated. By mailing or faxing Form SS-4, Application for Employer Identification Number. The online application process is not yet available for plans with addresses in foreign countries. Foreign plans may not apply for an EIN online but must use one of the other methods to apply. However, foreign plans may call 267-941-1099 (not a toll-free number) to apply for an EIN. For more information, see the Instructions for Form SS-4. Line 2c. Enter the employer's telephone number including the area code. Line 2d. Enter the six-digit applicable code that best describes the nature of the plan sponsor's business from the list of principal business activity codes later in these instructions. Line 3a. Each row is designed to contain specific information regarding the plan administrator. Please limit your response to the information required in each row of boxes as specified below. Enter in the first row the name of the plan administrator unless the administrator is the employer identified in line 2a. If this is the case, enter the word "Same" on line 3a and leave the remainder of line 3a, and all of lines 3b and 3c, blank. Enter in the second row any in care of ("C/O") name. Enter in the third row the street address. A post office box number may be entered if the Post Office does not deliver mail to the administrator's street address. Enter in the fourth row the name of the city, the two-character abbreviation of the U.S. state or possession and ZIP code. Foreign address. For foreign addresses, enter the information in the order of the city or town, state or province, country, and ZIP or foreign postal code. Follow the country's practice in placing the postal code in the address. Do not abbreviate the country name. Line 3b. Enter the plan administrator's nine-digit EIN. A plan administrator must have an EIN for Form 5500-EZ reporting purposes. If the plan administrator does not have an EIN, apply for one as explained in the instructions for line 2b. Line 3c. Enter the plan administrator's telephone number, including the area code. Lines 4a–4d. If the employer's name, the employer’s EIN, and/or the plan name has changed since the last return was filed for this plan, enter the employer's name and EIN, the plan name, and the plan number as it appeared on the last return filed for this plan. Line 5a(1). Enter the total number of participants at the beginning of the plan year. Line 5a(2). Enter the total number of active participants at the beginning of the plan year. Line 5b(1). Enter the total number of participants at the end of the plan year. Line 5b(2). Enter the total number of active participants at the end of the plan year. “Participant,” for purposes of lines 5a(1)–5b(2), means any individual who is included in one of the categories below. Active participants (for example, any individuals who are currently in employment covered by the plan and who are earning or retaining credited service under the plan) including: Any individuals who are eligible to elect to have the employer make payments under a section 401(k) qualified cash or deferred arrangement, and Any nonvested individuals who are earning or retaining credited service under the plan. This category does not include (a) nonvested former employees who have incurred the break in service period specified in the plan or (b) former employees who have received a “cash-out” distribution or deemed distribution of their entire nonforfeitable accrued benefit. Retired or separated participants receiving benefits (for example, individuals who are retired or separated from employment covered by the plan and who are receiving benefits under the plan). This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan. Other retired or separated participants entitled to future benefits (for example, any individuals who are retired or separated from employment covered by the plan and who are entitled to begin receiving benefits under the plan in the future). This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the individual is entitled under the plan. Deceased individuals who had one or more beneficiaries who are receiving or are entitled to receive benefits under the plan. This category does not include any individual to whom an insurance company has made an irrevocable commitment to pay all the benefits to which the beneficiaries of that individual are entitled under the plan. Line 5c. Include any individual who terminated employment during this plan year, whether or not he or she (a) incurred a break in service, (b) received an irrevocable commitment from an insurance company to pay all the benefits to which he or she is entitled under the plan, and/or (c) received a cash distribution or deemed cash distribution of his or her nonforfeitable accrued benefit. Part III — Financial Information Note. The cash, modified cash, or accrual basis accounting methods may be used for recognition of transactions in Part III, as long as you use one method consistently. Amounts reported on lines 6a, 6b, and 6c for the beginning of the plan year must be the same as reported for the end of the plan year on the return for the preceding plan year. Use whole dollars only. Line 6a. "Total plan assets" include rollovers and transfers received from other plans, unrealized gains and losses such as appreciation/depreciation in assets. It also includes specific assets held by the plan at any time during the plan year (for example, partnership/joint venture interests, employer real property, real estate (other than employer real property), employer securities, loans (participant and non-participant loans), and tangible personal property). Enter the total amount of plan assets at the beginning of the plan year in column (1). Do not include contributions designated for the 2019 plan year in column (1). Enter the total amount of plan assets at the end of the plan year in column (2). Line 6b. Liabilities include but are not limited to benefit claims payable, operating payables, acquisition indebtedness, and other liabilities. Do not include the value of future distributions that will be made to participants. Lines 7a and 7b. Enter the total cash contributions received and/or receivable by the plan from employers and participants during the plan year. Line 7c. Enter the amount of all other contributions including transfers or rollovers received from other plans valued on the date of contribution. Part IV — Plan Characteristics Line 8. Enter all applicable plan characteristics codes that applied during the reporting year from the List of Plan Characteristics Codes shown later that describe the characteristics of the plan being reported. Note. In the case of an eligible combined plan under section 414(x) and ERISA section 210(e), the codes entered in the boxes on line 9 must include any codes applicable for either the defined benefit pension features or the defined contribution pension features of the plan. Part V — Compliance and Funding Questions Line 9. You must check "Yes" if the plan had any participant loans outstanding at any time during the plan year and enter the amount outstanding as of the end of the plan year. Enter on this line all loans to participants, including residential mortgage loans that are subject to section 72(p). Include the sum of the value of the unpaid principal balances, plus accrued but unpaid interest, if any, for participant loans made under an individual account plan with investment experience segregated for each account made in accordance with 29 CFR 2550.408b-1 and which are secured solely by a portion of the participant's vested accrued benefit. When applicable, combine this amount with the current value of any other participant loans. Do not include a participant loan that has been deemed distributed. Line 10. Check "Yes" if this plan is a defined benefit plan subject to the minimum funding standard requirements of section 412. Line 10a. Enter the unpaid minimum required contribution for all years from line 40 of Schedule SB (Form 5500). If the plan is a defined benefit plan, the enrolled actuary must complete and sign the 2019 Schedule SB (Form 5500) and forward it no later than the filing due date to the person responsible for filing Form 5500-EZ. The completed Schedule SB is subject to the records retention provisions of the Code. See the 2019 Instructions for Form 5500 for more information about Schedule SB. Line 11a. If a waiver of the minimum funding standard for a prior year is being amortized in the current plan year, enter the month, day, and year (MM/DD/YYYY) the letter ruling was granted. If a money purchase defined contribution plan (including a target benefit plan) has received a waiver of the minimum funding standard, and the waiver is currently being amortized, complete lines 3, 9, and 10 of Schedule MB (Form 5500). See the Instructions for Schedule MB in the Instructions for Form 5500. Do not attach Schedule MB to the Form 5500-EZ. Instead, keep the completed Schedule MB in accordance with the applicable records retention requirements. Instructions for Form 5500-EZ - Notices Instructions for Form 5500-EZ - Notices Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. This form is required to be filed under section 6058(a). Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner or if you provide false or fraudulent information, you may be subject to penalties. Section 6104(b) makes the information contained in this form publicly available. Therefore, the information will be given to anyone who asks for it and may be given to the Pension Benefit Guaranty Corporation (PBGC) for administration of ERISA, the Department of Justice for civil and criminal litigation, and cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a treaty, to federal and state agencies to enforce federal non-tax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of the Internal Revenue Code. Generally, the Form 5500 series return/reports and some of the related schedules are open to public inspection. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 hr., 07 min. Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 hr., 01min. Preparing the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 hr., 19 min. Copying, assembling, and sending the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 min. If you have suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComment. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this address. Instead, see Where To File, earlier. LIST OF PLAN CHARACTERISTICS CODES FOR LINE 8 CODE Defined Benefit Pension Features 1A Benefits are primarily pay related. 1B Benefits are primarily flat dollar (includes dollars per year of service). 1C Cash balance or similar plan – Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (for example, personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (for example, 10% of final average pay times years of service, or the amount of the employee's hypothetical account balance). 1D Floor-offset plan – Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan. 1E Section 401(h) arrangement – Plan contains separate accounts under section 401(h) to provide employee health benefits. 1F Section 414(k) arrangement – Benefits are based partly on the balance of the separate account of the participant (also include appropriate defined contribution pension feature codes). 1I Frozen plan – As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation). CODE Defined Contribution Pension Features 2A Age/Service Weighted or New Comparability or Similar Plan – Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New Comparability or Similar Plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the threshold or additional rate exceeds the maximum threshold or rate allowed under the permitted disparity rules of section 401(l). 2B Target benefit plan. 2C Money purchase (other than target benefit) plan. 2D Offset plan – Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. 2E Profit-sharing plan. 2J Section 401(k) feature – A cash or deferred arrangement described in section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash. 2K Section 401(m) arrangement – Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contributions to the plan. Not applicable if plan is a section 401(k) plan with only QNECs and/or QMACs. Also not applicable if section 403(b)(1), 403(b)(7), or 408 arrangement/accounts annuities. 2R Participant-directed brokerage accounts provided as an investment option under the plan. 2S Plan provides for automatic enrollment in plan that has elective contributions deducted from payroll. 2T Total or partial participant-directed account plan – Plan uses default investment account for participants who fail to direct assets in their account. CODE Other Pension Benefit Features 3A Non-U.S. plan – Pension plan maintained outside the United States primarily for nonresident aliens. 3B Plan covering self-employed individuals. 3C Plan not intended to be qualified – A plan not intended to be qualified under section 401, 403, or 408. 3D Pre-approved pension plan – A pre-approved pension plan under sections 401, 403(a), and 4975(e)(7) that is subject to a favorable opinion letter from the IRS. 3E A one-participant plan that satisfies minimum coverage requirements of section 410(b) only when combined with another plan of the employer. 3F Plan sponsor(s) received services of leased employees, as defined in section 414(n), during the plan year. 3H Plan sponsor(s) is (are) a member(s) of a controlled group or affiliated service group (section 414(b), (c), or (m)). 3J U.S.-based plan that covers residents of Puerto Rico and is qualified under both section 401 and section 1165 of the Internal Revenue Code of Puerto Rico. Instructions for Form 5500-EZ - Additional Material Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity This list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged. These principal activity codes are based on the North American Industry Classification System. Agriculture, Forestry, and Fishing and Hunting Crop Production 111100 - Oilseed & Grain Farming111210 - Vegetable & Melon Farming (including potatoes & yams)111300 - Fruit & Tree Nut Farming111400 - Greenhouse, Nursery, & Floriculture Production111900 - Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet, & all other crop farming) Animal Production 112111 - Beef Cattle Ranching & Farming112112 - Cattle Feedlots112120 - Dairy Cattle & Milk Production112210 - Hog & Pig Farming112300 - Poultry & Egg Production112400 - Sheep & Goat Farming112510 - Aquaculture (including shellfish & finfish farms & hatcheries)112900 - Other Animal Production Forestry and Logging 113110 - Timber Tract Operations113210 - Forest Nurseries & Gathering of Forest Products113310 - Logging Fishing, Hunting and Trapping 114110 - Fishing114210 - Hunting & Trapping Support Activities for Agriculture and Forestry 115110 - Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating)115210 - Support Activities for Animal Production115310 - Support Activities for Forestry Mining 211120 - Crude Petroleum Extraction211130 - Natural Gas Extraction212110 - Coal Mining212200 - Metal Ore Mining212310 - Stone Mining & Quarrying212320 - Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying212390 - Other Nonmetallic Mineral Mining & Quarrying213110 - Support Activities for Mining Utilities 221100 - Electric Power Generation, Transmission & Distribution221210 - Natural Gas Distribution221300 - Water, Sewage, & Other Systems221500 - Combination Gas and Electric Construction Construction of Buildings 236110 - Residential Building Construction236200 - Nonresidential Building Construction Heavy and Civil Engineering Construction 237100 - Utility System Construction237210 - Land Subdivision237310 - Highway, Street, & Bridge Construction237990 - Other Heavy & Civil Engineering Construction Specialty Trade Contractors 238100 - Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)238210 - Electrical Contractors238220 - Plumbing, Heating, & Air-Conditioning Contractors238290 - Other Building Equipment Contractors238300 - Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)238900 - Other Specialty Trade Contractors (including site preparation) Manufacturing Food Manufacturing 311110 - Animal Food Mfg311200 - Grain & Oilseed Milling311300 - Sugar & Confectionery Product Mfg311400 - Fruit & Vegetable Preserving & Specialty Food Mfg311500 - Dairy Product Mfg311610 - Animal Slaughtering and Processing311710 - Seafood Product Preparation & Packaging311800 - Bakeries, Tortilla & Dry Pasta Mfg311900 - Other Food Mfg (including coffee, tea, flavorings, & seasonings) Beverage and Tobacco Product Manufacturing 312110 - Soft Drink & Ice Mfg312120 - Breweries312130 - Wineries312140 - Distilleries312200 - Tobacco Manufacturing Textile Mills and Textile Product Mills 313000 - Textile Mills314000 - Textile Product Mills Apparel Manufacturing 315100 - Apparel Knitting Mills315210 - Cut & Sew Apparel Contractors315220 - Men's & Boys' Cut & Sew Apparel Mfg315240 - Women's, Girls' & Infants' Cut & Sew Apparel Mfg315280 - Other Cut & Sew Apparel Mfg315990 - Apparel Accessories & Other Apparel Mfg Leather and Allied Product Manufacturing 316110 - Leather & Hide Tanning & Finishing316210 - Footwear Mfg (including rubber & plastics)316990 - Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 - Sawmills & Wood Preservation321210 - Veneer, Plywood, & Engineered Wood Product Mfg321900 - Other Wood Product Mfg Paper Manufacturing 322100 - Pulp, Paper, & Paperboard Mills322200 - Converted Paper Product Mfg Printing and Related Support Activities 323100 - Printing & Related Support Activities Petroleum and Coal Products Manufacturing 324110 - Petroleum Refineries (including integrated)324120 - Asphalt Paving, Roofing, & Saturated Materials Mfg324190 - Other Petroleum & Coal Products Mfg Chemical Manufacturing 325100 - Basic Chemical Mfg325200 - Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg325300 - Pesticide, Fertilizer, & Other Agricultural Chemical Mfg325410 - Pharmaceutical & Medicine Mfg325500 - Paint, Coating, & Adhesive Mfg325600 - Soap, Cleaning Compound, & Toilet Preparation Mfg325900 - Other Chemical Product & Preparation Mfg Plastics and Rubber Products Manufacturing 326100 - Plastics Product Mfg326200 - Rubber Product Mfg Nonmetallic Mineral Product Manufacturing 327100 - Clay Product & Refractory Mfg327210 - Glass & Glass Product Mfg327300 - Cement & Concrete Product Mfg327400 - Lime & Gypsum Product Mfg327900 - Other Nonmetallic Mineral Product Mfg Primary Metal Manufacturing 331110 - Iron & Steel Mills & Ferroalloy Mfg331200 - Steel Product Mfg from Purchased Steel331310 - Alumina & Aluminum Production & Processing331400 - Nonferrous Metal (except Aluminum) Production & Processing331500 - Foundries Fabricated Metal Product Manufacturing 332110 - Forging & Stamping332210 - Cutlery & Handtool Mfg332300 - Architectural & Structural Metals Mfg332400 - Boiler, Tank, & Shipping Container Mfg332510 - Hardware Mfg332610 - Spring & Wire Product Mfg332700 - Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg332810 - Coating, Engraving, Heat Treating, & Allied Activities332900 - Other Fabricated Metal Product Mfg Machinery Manufacturing 333100 - Agriculture, Construction, & Mining Machinery Mfg333200 - Industrial Machinery Mfg333310 - Commercial & Service Industry Machinery Mfg333410 - Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg333510 - Metalworking Machinery Mfg333610 - Engine, Turbine, & Power Transmission Equipment Mfg333900 - Other General Purpose Machinery Mfg Computer and Electronic Product Manufacturing 334110 - Computer & Peripheral Equipment Mfg334200 - Communications Equipment Mfg334310 - Audio & Video Equipment Mfg334410 - Semiconductor & Other Electronic Component Mfg334500 - Navigational, Measuring, Electromedical, & Control Instruments Mfg334610 - Manufacturing & Reproducing Magnetic & Optical Media Electrical Equipment, Appliance, and Component Manufacturing 335100 - Electric Lighting Equipment Mfg335200 - Major Household Appliance Mfg335310 - Electrical Equipment Mfg335900 - Other Electrical Equipment & Component Mfg Transportation Equipment Manufacturing 336100 - Motor Vehicle Mfg336210 - Motor Vehicle Body & Trailer Mfg336300 - Motor Vehicle Parts Mfg336410 - Aerospace Product & Parts Mfg336510 - Railroad Rolling Stock Mfg336610 - Ship & Boat Building336990 - Other Transportation Equipment Mfg Furniture and Related Product Manufacturing 337000 - Furniture & Related Product Manufacturing Miscellaneous Manufacturing 339110 - Medical Equipment & Supplies Mfg339900 - Other Miscellaneous Manufacturing Wholesale Trade Merchant Wholesalers, Durable Goods 423100 - Motor Vehicle & Motor Vehicle Parts & Supplies423200 - Furniture & Home Furnishings423300 - Lumber & Other Construction Materials423400 - Professional & Commercial Equipment & Supplies423500 - Metals & Minerals (except petroleum)423600 - Household Appliances & Electrical & Electronic Goods423700 - Hardware, Plumbing & Heating Equipment & Supplies423800 - Machinery, Equipment, & Supplies423910 - Sporting & Recreational Goods & Supplies423920 - Toy & Hobby Goods & Supplies423930 - Recyclable Materials423940 - Jewelry, Watches, Precious Stones, & Precious Metals423990 - Other Miscellaneous Durable Goods Merchant Wholesalers, Nondurable Goods 424100 - Paper & Paper Products424210 - Drugs & Druggists' Sundries424300 - Apparel, Piece Goods, & Notions424400 - Grocery & Related Products424500 - Farm Product Raw Materials424600 - Chemical & Allied Products424700 - Petroleum & Petroleum Products424800 - Beer, Wine, & Distilled Alcoholic Beverages424910 - Farm Supplies424920 - Books, Periodicals, & Newspapers424930 - Flower, Nursery Stock, & Florists' Supplies424940 - Tobacco & Tobacco Products424950 - Paint, Varnish, & Supplies424990 - Other Miscellaneous Nondurable Goods Wholesale Electronic Markets and Agents and Brokers 425110 - Business to Business Electronic Markets425120 - Wholesale Trade Agents & Brokers Retail Trade Motor Vehicle and Parts Dealers 441110 - New Car Dealers441120 - Used Car Dealers441210 - Recreational Vehicle Dealers441222 - Boat Dealers441228 - Motorcycle, ATV, and All Other Motor Vehicle Dealers441300 - Automotive Parts, Accessories, & Tire Stores Furniture and Home Furnishings Stores 442110 - Furniture Stores442210 - Floor Covering Stores442291 - Window Treatment Stores442299 - All Other Home Furnishings Stores Electronics and Appliance Stores 443141 - Household Appliance Stores443142 - Electronics Stores (including Audio, Video, Computer, and Camera Stores) Building Material and Garden Equipment and Supplies Dealers 444110 - Home Centers444120 - Paint & Wallpaper Stores444130 - Hardware Stores444190 - Other Building Material Dealers444200 - Lawn & Garden Equipment & Supplies Stores Food and Beverage Stores 445110 - Supermarkets & Other Grocery Stores (except convenience stores)445120 - Convenience Stores445210 - Meat Markets445220 - Fish & Seafood Markets445230 - Fruit & Vegetable Markets445291 - Baked Goods Stores445292 - Confectionery & Nut Stores445299 - All Other Specialty Food Stores445310 - Beer, Wine, & Liquor Stores Health and Personal Care Stores 446110 - Pharmacies & Drug Stores446120 - Cosmetics, Beauty Supplies, & Perfume Stores446130 - Optical Goods Stores446190 - Other Health & Personal Care Stores Gasoline Stations 447100 - Gasoline Stations (including convenience stores with gas) Clothing and Clothing Accessories Stores 448110 - Men's Clothing Stores448120 - Women's Clothing Stores448130 - Children's & Infants' Clothing Stores448140 - Family Clothing Stores448150 - Clothing Accessories Stores448190 - Other Clothing Stores448210 - Shoe Stores448310 - Jewelry Stores448320 - Luggage & Leather Goods Stores Sporting Goods, Hobby, Book, and Music Stores 451110 - Sporting Goods Stores451120 - Hobby, Toy, & Game Stores451130 - Sewing, Needlework, & Piece Goods Stores451140 - Musical Instrument & Supplies Stores451211 - Book Stores451212 - News Dealers & Newsstands General Merchandise Stores 452200 - Department Stores452300 - General Merchandise Stores (including warehouse clubs & supercenters)452900 - Other General Merchandise Stores Miscellaneous Store Retailers 453110 - Florists453210 - Office Supplies & Stationery Stores453220 - Gift, Novelty, & Souvenir Stores453310 - Used Merchandise Stores453910 - Pet & Pet Supplies Stores453920 - Art Dealers453930 - Manufactured (Mobile) Home Dealers453990 - All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) Nonstore Retailers 454110 - Electronic Shopping & Mail-Order Houses454210 - Vending Machine Operators454310 - Fuel Dealers (including heating oil & liquefied petroleum)454390 - Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers) Transportation and Warehousing Air, Rail, and Water Transportation 481000 - Air Transportation482110 - Rail Transportation483000 - Water Transportation Truck Transportation 484110 - General Freight Trucking, Local484120 - General Freight Trucking, Long-distance484200 - Specialized Freight Trucking Transit and Ground Passenger Transportation 485110 - Urban Transit Systems485210 - Interurban & Rural Bus Transportation485310 - Taxi Service485320 - Limousine Service485410 - School & Employee Bus Transportation485510 - Charter Bus Industry485990 - Other Transit & Ground Passenger Transportation Pipeline Transportation 486000 - Pipeline Transportation Scenic and Sightseeing Transportation 487000 - Scenic & Sightseeing Transportation Support Activities for Transportation 488100 - Support Activities for Air Transportation488210 - Support Activities for Rail Transportation488300 - Support Activities for Water Transportation488410 - Motor Vehicle Towing488490 - Other Support Activities for Road Transportation488510 - Freight Transportation Arrangement488990 - Other Support Activities for Transportation Couriers and Messengers 492110 - Couriers492210 - Local Messengers & Local Delivery Warehousing and Storage 493100 - Warehousing & Storage (except lessors of miniwarehouses & self-storage units) Information Publishing Industries (except Internet) 511110 - Newspaper Publishers511120 - Periodical Publishers511130 - Book Publishers511140 - Directory & Mailing List Publishers511190 - Other Publishers511210 - Software Publishers Motion Picture and Sound Recording Industries 512100 - Motion Picture & Video Industries (except video rental)512200 - Sound Recording Industries Broadcasting (except Internet) 515100 - Radio & Television Broadcasting515210 - Cable & Other Subscription Programming Telecommunications 517000 - Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & Internet service providers) Data Processing Services 518210 - Data Processing, Hosting, & Related Services Other Information Services 519100 - Other Information Services (including news syndicates, libraries, Internet publishing & broadcasting) Finance and Insurance Depository Credit Intermediation 522110 - Commercial Banking522120 - Savings Institutions522130 - Credit Unions522190 - Other Depository Credit Intermediation Nondepository Credit Intermediation 522210 - Credit Card Issuing522220 - Sales Financing522291 - Consumer Lending522292 - Real Estate Credit (including mortgage bankers & originators)522293 - International Trade Financing522294 - Secondary Market Financing522298 - All Other Nondepository Credit Intermediation Activities Related to Credit Intermediation 522300 - Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting) Securities, Commodity Contracts, and Other Financial Investments and Related Activities 523110 - Investment Banking & Securities Dealing523120 - Securities Brokerage523130 - Commodity Contracts Dealing523140 - Commodity Contracts Brokerage523210 - Securities & Commodity Exchanges523900 - Other Financial Investment Activities (including portfolio management & investment advice) Insurance Carriers and Related Activities 524130 - Reinsurance Carriers524140 - Direct Life, Health, & Medical Insurance Carriers524150 - Direct Insurance (except Life, Health & Medical) Carriers524210 - Insurance Agencies & Brokerages524290 - Other Insurance Related Activities (including third-party administration of insurance and pension funds) Funds, Trusts, and Other Financial Vehicles 525100 - Insurance & Employee Benefit Funds525910 - Open-End Investment Funds (Form 1120-RIC)525920 - Trusts, Estates, & Agency Accounts525990 - Other Financial Vehicles (including mortgage REITs & closed-end investment funds) "Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies). - Real Estate and Rental and Leasing Real Estate 531110 - Lessors of Residential Buildings & Dwellings (including equity REITs)531120 - Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)531130 - Lessors of Miniwarehouses & Self-Storage Units (including equity REITs)531190 - Lessors of Other Real Estate Property (including equity REITs)531210 - Offices of Real Estate Agents & Brokers531310 - Real Estate Property Managers531320 - Offices of Real Estate Appraisers531390 - Other Activities Related to Real Estate Rental and Leasing Services 532100 - Automotive Equipment Rental & Leasing532210 - Consumer Electronics & Appliances Rental532281 - Formal Wear & Costume Rental532282 - Video Tape & Disc Rental532283 - Home health Equipment Rental532284 - Recreational Goods Rental532289 - All Other Consumer Goods Rental532310 - General Rental Centers532400 - Commercial & Industrial Machinery & Equipment Rental & Leasing Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 - Lessors of Nonfinancial Intangible Assets (except copyrighted works) Professional, Scientific, and Technical Services Legal Services 541110 - Offices of Lawyers 541190 - Other Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541211 - Offices of Certified Public Accountants541213 - Tax Preparation Services541214 - Payroll Services541219 - Other Accounting Services Architectural, Engineering, and Related Services 541310 - Architectural Services541320 - Landscape Architecture Services541330 - Engineering Services541340 - Drafting Services541350 - Building Inspection Services541360 - Geophysical Surveying & Mapping Services541370 - Surveying & Mapping (except Geophysical) Services541380 - Testing Laboratories Specialized Design Services 541400 - Specialized Design Services (including interior, industrial, graphic, & fashion design) Computer Systems Design and Related Services 541511 - Custom Computer Programming Services541512 - Computer Systems Design Services541513 - Computer Facilities Management Services541519 - Other Computer Related Services Other Professional, Scientific, and Technical Services 541600 - Management, Scientific, & Technical Consulting Services 541700 - Scientific Research & Development Services541800 - Advertising & Related Services541910 - Marketing Research & Public Opinion Polling541920 - Photographic Services541930 - Translation & Interpretation Services541940 - Veterinary Services541990 - All Other Professional, Scientific, & Technical Services Management of Companies (Holding Companies) 551111 - Offices of Bank Holding Companies551112 - Offices of Other Holding Companies Administrative and Support and Waste Management and Remediation Services Administrative and Support Services 561110 - Office Administrative Services561210 - Facilities Support Services561300 - Employment Services561410 - Document Preparation Services561420 - Telephone Call Centers561430 - Business Service Centers (including private mail centers & copy shops)561440 - Collection Agencies561450 - Credit Bureaus561490 - Other Business Support Services (including repossession services, court reporting, & stenotype services)561500 - Travel Arrangement & Reservation Services561600 - Investigation & Security Services561710 - Exterminating & Pest Control Services561720 - Janitorial Services561730 - Landscaping Services561740 - Carpet & Upholstery Cleaning Services561790 - Other Services to Buildings & Dwellings561900 - Other Support Services (including packaging & labeling services and convention & trade show organizers) Waste Management and Remediation Services 562000 - Waste Management & Remediation Services Educational Services 611000 - Educational Services (including schools, colleges, & universities) Health Care and Social Assistance Offices of Physicians and Dentists 621111 - Offices of Physicians (except mental health specialists) 621112 - Offices of Physicians, Mental Health Specialists621210 - Offices of Dentists Offices of Other Health Practitioners 621310 - Offices of Chiropractors621320 - Offices of Optometrists621330 - Offices of Mental Health Practitioners (except physicians)621340 - Offices of Physical, Occupational & Speech Therapists, & Audiologists621391 - Offices of Podiatrists621399 - Offices of All Other Miscellaneous Health Practitioners Outpatient Care Centers 621410 - Family Planning Centers621420 - Outpatient Mental Health & Substance Abuse Centers621491 - HMO Medical Centers621492 - Kidney Dialysis Centers621493 - Freestanding Ambulatory Surgical & Emergency Centers621498 - All Other Outpatient Care Centers Medical and Diagnostic Laboratories 621510 - Medical & Diagnostic Laboratories Home Health Care Services 621610 - Home Health Care Services Other Ambulatory Health Care Services 621900 - Other Ambulatory Health Care Services (including ambulance services & blood & organ banks) Hospitals 622000 - Hospitals Nursing and Residential Care Facilities 623000 - Nursing & Residential Care Facilities Social Assistance 624100 - Individual & Family Services624200 - Community Food & Housing and Emergency & Other Relief Services624310 - Vocational Rehabilitation Services624410 - Child Day Care Services Arts, Entertainment, and Recreation Performing Arts, Spectator Sports, and Related Industries 711100 - Performing Arts Companies711210 - Spectator Sports (including sports clubs & racetracks)711300 - Promoters of Performing Arts, Sports, & Similar Events711410 - Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures711510 - Independent Artists, Writers, & Performers Museums, Historical Sites, and Similar Institutions 712100 - Museums, Historical Sites, & Similar Institutions Amusement, Gambling, and Recreation Industries 713100 - Amusement Parks & Arcades713200 - Gambling Industries713900 - Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) Accommodation and Food Services Accommodation 721110 - Hotels (except Casino Hotels) & Motels721120 - Casino Hotels721191 - Bed & Breakfast Inns721199 - All Other Traveler Accommodation721210 - RV (Recreational Vehicle) Parks & Recreational Camps721310 - Rooming & Boarding Houses, Dormitories, & Workers’ Camps Food Services and Drinking Places 722300 - Special Food Services (including food service contractors & caterers)722410 - Drinking Places (Alcoholic Beverages)722511 - Full-Service Restaurants722513 - Limited-Service Restaurants722514 - Cafeterias and Buffets722515 - Snack and Non-alcoholic Beverage Bars Other Services Repair and Maintenance 811110 - Automotive Mechanical & Electrical Repair & Maintenance 811120 - Automotive Body, Paint, Interior, & Glass Repair811190 - Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)811210 - Electronic & Precision Equipment Repair & Maintenance 811310 - Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance811410 - Home & Garden Equipment & Appliance Repair & Maintenance811420 - Reupholstery & Furniture Repair811430 - Footwear & Leather Goods Repair811490 - Other Personal & Household Goods Repair & Maintenance Personal and Laundry Services 812111 - Barber Shops812112 - Beauty Salons812113 - Nail Salons812190 - Other Personal Care Services (including diet & weight reducing centers)812210 - Funeral Homes & Funeral Services812220 - Cemeteries & Crematories812310 - Coin-Operated Laundries & Drycleaners812320 - Drycleaning & Laundry Services (except Coin-Operated)812330 - Linen & Uniform Supply812910 - Pet Care (except Veterinary) Services812920 - Photofinishing812930 - Parking Lots & Garages812990 - All Other Personal Services Religious, Grantmaking, Civic, Professional, and Similar Organizations 813000 - Religious, Grantmaking, Civic, Professional, & Similiar Organizations (including condominium and homeowners associations)813930 - Labor Unions and Similar Labor Organizations 921000 - Governmental Instrumentality or Agency