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Publication 560

Reporting Requirements(p21)

For Use in Tax Year 2014
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.

Form 5500-SF.(p21)

For Use in Tax Year 2014
Form 5500-SF is a 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 return/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.

Form 5500-EZ.(p21)

For Use in Tax Year 2014
You may be able to use Form 5500-EZ if the plan is a one-participant plan, as defined below.
One-participant plan.(p21)
Your plan is a one-participant plan if either of the following is true.
A one-participant plan may not file an annual return on Form 5500 for 2014. Every one-participant plan required to file an annual return for 2014 must file either Form 5500-EZ or, if eligible, Form 5500-SF. See the Instructions for Form 5500-EZ.
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.


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.
All one-participant plans should file Form 5500-EZ for their final plan year. The final plan year is the year in which distribution of all plan assets is completed.
Form 5500.(p21)
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.
Electronic filing of Forms 5500 and 5500-SF.(p22)
All Forms 5500 and 5500-SF are required to be filed electronically with the Department of Labor through EFAST2. "One-participant" plans will have the option of filing Form 5500-SF electronically, if eligible, rather than filing a Form 5500-EZ on paper with the IRS. For more information, see the Instructions for Forms 5500 and 5500-SF available at

Form 5310.(p22)

For Use in Tax Year 2014
If you terminate your plan and are the plan sponsor or plan administrator, you can file Form 5310. Your application must be accompanied by the appropriate user fee and Form 8717.

Form 8955-SSA.(p22)

For Use in Tax Year 2014
Form 8955-SSA is used to report participants who are no longer covered by the plan but have a deferred vested benefit under the plan.
Form 8955-SSA is filed with the IRS and can be filed electronically through the FIRE (Filing Information Returns Electronically) system.

More information.(p22)

For Use in Tax Year 2014
For more information about reporting requirements, see the forms and their instructions.