The 2020 Form 5500-EZ instructions for an Amended Return is clarified to note: If you're filing a 2020 amended return for a one-participant plan or a foreign plan to correct errors or omissions: That you previously filed electronically through EFAST2 on the 2019 Form 5500-SF, you must submit the amended return electronically using the 2019 Form 5500-SF. Otherwise, use the 2020 Form 5500-EZ through EFAST2. Do not use the 2020 Form 5500-SF to file an amended return. That you previously filed electronically through EFAST2 using Form 5500-EZ, you must submit the amended return electronically through EFAST2 using the 2020 Form 5500-EZ. That you previously filed on a paper Form 5500-EZ with the IRS, you must submit the amended return using the paper Form 5500-EZ of the original year of filing. Amended Returns for Form 5500-EZ Filers for the 2020 Plan Year (filing in 2021 calendar year) If you're filing an amended return to amend a one-participant or foreign plan you originally filed And you're filing the amended return in Calendar Year 2021 electronically through EFAST2 on a Form 5500-SF Use the 2019 Form 5500-SF through EFAST2,if it was originally filed on a 2019 form. Otherwise, use the 2020 Form 5500-EZ through EFAST2. 1 electronically through EFAST2 on a Form 5500-EZ Use the 2020 Form 5500-EZ through EFAST2. 2 on a paper 5500-EZ Use the paper Form 5500-EZ for the original plan year you filed and file with the IRS. 1 Beginning in 1/1/2021, EFAST2 will support two active form years: the current form year (2020) and the prior form year (2019). The 2019 Form 5500-SF is the last year to include the one-participant plan and foreign plan checkboxes. 2 Beginning 1/1/2021, one-participant and foreign plans will file original filings through EFAST2 using the Form 5500-EZ.