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Draft Paper Form 5500-SUP for Plan Year 2015

Final Regulations (T.D. 9695) issued under Internal Revenue Code Sections 6058 and 6059 generally require filers who have to file at least 250 returns with the IRS during the calendar year to file their Form 5500-series returns electronically.

  • The regulations are effective for plan years beginning on or after January 1, 2015, but only for Form 5500-series returns with a filing deadline after December 31, 2015.
  • As noted in the preamble to the regulations, the IRS plans to:
    • add items on the 2015 Forms 5500 and 5500-SF that relate solely to the Internal Revenue Code requirements and
    • provide a supplemental, paper-only form containing those Code-related items for filers who aren’t required to file electronically under the regulations.

Form 5500-SUP, Annual Return of Employee Benefit Plan Supplemental Information, is the paper-only form the IRS intends to issue to supplement the Form 5500 and Form 5500-SF for 2015 and later plan years. Plan administrators and plan sponsors (in certain situations) may use the Form 5500-SUP if they’re exempt from the mandatory IRS electronic filing regulation and don’t choose to electronically answer the “IRS compliance” questions on Forms 5500 and 5500-SF through the EFAST2 system.

The IRS anticipates that the Form 5500-SUP will contain the same IRS compliance questions that the IRS intends to add to the Form 5500 and the Form 5500-SF. The Form 5500-SUP will give filers who are not required to file electronically the option to answer these questions on paper.

The Form 5500-SUP may be used by plan administrator or plan sponsors who:

  1. are required to file Form 5500 or Form 5500-SF;
  2. file fewer than 250 tax returns of any type, including information returns, during the calendar year that includes the first day of the plan year; and
  3. choose not to answer the IRS compliance questions electronically through the EFAST2 system.

Plan sponsors who file Form 5500-EZ will not need to file Form 5500-SUP because the compliance questions will already be on the Form 5500-EZ.

If you wish, you can submit comments about the draft Form 5500-SUP.