Effective for plan years beginning after 2019, a one-participant plan can file Form 5500-EZ electronically using the EFAST2 filing system. Form 5500-SF is no longer used by a one-participant plan in place of Form 5500-EZ. Information for a one-participant plan filed electronically with EFAST2 filing system” will not be available to the public on DOL’s website. A one-participant plan covers only a business owner and his or her spouse, or cover only one or more partners or partners and their spouses in a business partnership (treating 2% shareholder of an S corporation, as defined in IRC Section 1372(b), as a partner). A one-participant plan can file Form 5500-EZ electronically with the Department of Labor’s EFAST2 filing system, or completing and mailing a paper Form 5500-EZ PDF to IRS. However, a filer must file the Form 5500-EZ electronically using the EFAST2 filing system if the filer is required to file at least 250 returns of any type with the IRS. Visit the Form 5500 Corner webpage, and see the instructions for Form 5500-SF and the instructions for Form 5500-EZ for additional information on one-participant plans.