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Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
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Rules Governing Practice before IRS

IRS Compliance Questions on the 2015 and 2016 Form 5500-Series Returns

The IRS added compliance questions to Forms 5500, 5500-SF, 5500-EZ and Schedules H, I and R. The IRS has decided that filers should not answer these questions for the 2015 and the 2016 plan years when completing the forms:

  • Form 5500
    Preparer Information (page 1 bottom)
     
  • Schedule H
    • 2015 plan year: Lines 4o-p, 6a-d
    • 2016 plan year: Lines 4o, 6a-d
       
  • Schedule I
    • 2015 plan year: Lines 4o-p, 6a-d
    • 2016 plan year: Lines 4o, 6a-d
       
  • Schedule R
    • 2015 plan year: New Part VII (Lines 20a-c, 21a-b, 22a-d, and 23)
    • 2016 plan year: Part VII (Lines 20a-b, 21a-b, and 22a-b)
    • The IRS compliance questions added to the 2015 and 2016 Schedule R do not require a response, and these questions are removed from the 2017 Form 5500 series. Therefore, “Exceptions” under “Who Must File” on the 2014 Instructions for Schedule R will continue to apply for filing the 2015, 2016, and 2017 Form 5500. The 2014 instructions are available on the Department of Labor site.
       
  • Form 5500-SF
    • 2015 plan year: Preparer Information (page 1 bottom), Lines 10j, 14a-d, and New Part IX  (Lines 15a-c, 16a-b, 17a-d, 18, 19, and 20)
    • 2016 plan year: Preparer Information (page 1 bottom), Lines 14a-d, and Part IX
      (Lines 15a-b, 16a-b, 17a-b, 18, and 19)
       
  • Clarification
    Clarifications to Instructions for Lines 4l of Schedules H and I of the Form 5500, Annual Return/Report of Employee Benefit Plan, and line 10f of Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan.
  • Form 5500-EZ

    • 2015 plan year: Preparer Information (page 2 bottom), Lines 4a-d, 13a-d, 14, 15, and 16
    • 2016 plan year: Preparer Information (page 2 bottom), Lines 4a-d, 13a-b, 14, and 15

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