Retirement Plan Reporting and Disclosure


Retirement plans must file certain forms and reports with the IRS and the Department of Labor and send out notices to plan participants and certain others. Different reporting and disclosure requirements apply depending on the type of plan and the plan’s circumstances.

These PDF charts summarize the reporting and disclosure requirements:


Form 5500 Corner - annual reports of a retirement plan:

  • Form 5500, Annual Return/Report of Employee Benefit Plan
  • Form 5500-EZ, Annual Return of One-Participant Retirement Plan
  • Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan
  • Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
  • Form 5558, Application of Extension of Time to File Certain Employee Plan Returns

Form 5330 Corner - excise tax returns

Form 8955-SSA Resources - reports on deferred vested benefits

Form 8822-B PDF to report a change in identity of a plan's responsible party

All retirement plan forms and publications

IRS Filing Notices for Form 5500, 5558 or 5500-EZ

Notices to plan participants

Guidelines for improving the readability of notices and disclosures

The IRS encourages employers and plan sponsors to use the Federal Plain Language Guidelines as a resource for developing notices and disclosures. However, this is not a requirement.

Multiemployer plan annual certification

DOL and PBGC requirements

Penalty relief

Additional resources