Form 5500-EZ
The annual return for a one-participant plan — an owner-only 401(k), a solo 401(k), or a plan covering only partners and their spouses.
The essentials
Who files it
A plan covering only an owner (and spouse), or only partners in a partnership (and their spouses), with no other employees.
When it is due
The last day of the 7th month after the plan year ends — 31 July for a calendar-year plan. A Form 5558 buys until 15 October.
When you can skip it
A one-participant plan with total assets of $250,000 or less at the end of the plan year generally need not file, unless it is the plan's final return.
What it asks
Plan and employer details, participant counts, assets at both ends of the year, contributions, and the plan's characteristic codes.
How filing it here works
- Answer the questions in plain language — no form layout to decode.
- We add up net assets and work out the plan year and form year for you, because DOL's own checks exist for the sums people get wrong.
- See every EFAST2 edit test explained before you file, and a print-ready copy on the official form.
- Sign with your own EFAST2 User ID and PIN. We never store your PIN.
This page explains the form in general terms. It is not tax or legal advice, and the plan administrator remains responsible for what is filed.