skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 560
taxmap/pubs/p560-021.htm#en_us_publink10009051

Reporting Requirements(p21)

rule
You may have to file an annual return/report form by the last day of the 7th month after the plan year ends. See the following list of forms to choose the right form for your plan.
taxmap/pubs/p560-021.htm#en_us_publink1000238985

Form 5500-SF.(p21)

rule
Form 5500-SF is a new simplified annual reporting form. You can use Form 5500-SF if the plan meets all the following conditions.
If your plan is required to file an annual/report but is not eligible to file Form 5500-SF, the plan must file Form 5500 or Form 5500-EZ, as appropriate. For more details, see the Instructions for Form 5500-SF.
taxmap/pubs/p560-021.htm#en_us_publink10009052

Form 5500-EZ.(p21)

rule
You may be able to use Form 5500-EZ if the plan is a one-participant plan, as defined below.
taxmap/pubs/p560-021.htm#en_us_publink10009053
One-participant plan.(p21)
Your plan is a one-participant plan if either of the following is true.
taxmap/pubs/p560-021.htm#en_us_publink1000238986
Caution:(p21)
A one-participant plan may not file an annual return on Form 5500 for 2010. Every one-participant plan required to file an annual return for 2010 must file either Form 5500-EZ or, if eligible, Form 5500-SF. See the Instructions for Form 5500.
taxmap/pubs/p560-021.htm#en_us_publink10009054
Form 5500-EZ not required.(p21)
If your one-participant plan (or plans) had total assets of $250,000 or less at the end of the plan year, then you do not have to file Form 5500-EZ for that plan year. All plans should file a Form 5500-EZ for the final plan year to show that all plan assets have been distributed.
taxmap/pubs/p560-021.htm#en_us_publink10009055

Example.(p21)

You are a sole proprietor and your plan meets all the conditions for filing Form 5500-EZ. The total plan assets are more than $250,000. You should file Form 5500-EZ or Form 5500-SF, if eligible.
EIC
All one-participant plans should file Form 5500-EZ for their final plan year, even if the total plan assets have always been less than $100,000 for plans beginning on or before December 31, 2006, and $250,000 for plans beginning on or after January 1, 2007. The final plan year is the year in which distribution of all plan assets is completed.
taxmap/pubs/p560-021.htm#en_us_publink10009058
Form 5500.(p22)
If you do not meet the requirements for filing Form 5500-EZ or Form 5500-SF and a return/report is required, you must file Form 5500.
taxmap/pubs/p560-021.htm#en_us_publink10009060

Form 5310.(p22)

rule
If you terminate your plan and are the plan sponsor or plan administrator, you can file Form 5310, Application for Determination for Terminating Plan. Your application must be accompanied by the appropriate user fee and Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request.
taxmap/pubs/p560-021.htm#en_us_publink10009061

More information.(p22)

rule
For more information about reporting requirements, see the forms and their instructions.