[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-200752-105":53,"doc-detail-200752-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-5500-ez-2025-annual-return-for-a-one-participant-retirement-plan","Instructions for Form 5500-EZ - 2025 Annual Return for a One-Participant Retirement Plan","","2025 Instructions for Form 5500-EZ explain how one-participant retirement plans and certain foreign plans must file their annual return. The guidance covers key filing tips for paper submissions, requirements for completing the form, and options for electronic filing through EFAST2 or an approved vendor. It also outlines help resources, how to access forms and publications online, and general purpose and filing eligibility, including definitions of one-participant and foreign plans.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-5500-ez-2025-annual-return-for-a-one-participant-retirement-plan/200752/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-5500-ez-2025-annual-return-for-a-one-participant-retirement-plan/200752.png","ImageObject",442,249,{"name":88,"@type":89},"Olivia Brown","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-09","2026-09-04",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which plans use Form 5500-EZ for the 2025 annual return?","Question",{"text":108,"@type":109},"Form 5500-EZ is used by one-participant plans and foreign plans that are not subject to certain ERISA section 104(a) requirements and that must file an annual return under section 6058(a).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What filing methods are recommended for 2025 Form 5500-EZ?",{"text":113,"@type":109},"The instructions outline paper filing steps using the official IRS paper form or a fillable online form, and electronic filing via EFAST2’s web-based system or an EFAST2-approved vendor.",{"name":115,"@type":106,"acceptedAnswer":116},"What does a one-participant plan mean under these instructions?",{"text":117,"@type":109},"It is a retirement plan (excluding ESOP) that covers only the participant (or the participant and spouse) or only one or more partners (or partners and spouses), with benefits not provided to anyone else.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},200752,1788511973,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":79},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","2025  \nInstructions for Form 5500-EZ  \nAnnual Return of a One-Participant  \n(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture developments. For the latest information about developments related to Form 5500-EZ and its instructions, such as legislation enacted after they were published, go to [IRS.gov/Form5500EZ](IRS.gov/Form5500EZ).  \nFiling Tips  \nTo reduce the possibility of correspondence and penalties, weremind filers of the following.  \nFiling Form 5500-EZ on paper with the IRS:  \n• Use the online, fillable 2025 Form 5500-EZ on the IRS website. Complete and download the form to your computer to print and sign before mailing.  \n• Or, use the official printed paper Form 5500-EZ obtained from the IRS. Complete the form by hand using only black or blue ink. Be sure to enter your information in the specific line fields provided; sign and date the form before mailing.  \n• Or, use approved software, if available.  \n• Do not use felt tip pens or other writing instruments that can cause signatures or data to bleed through to the other side of the paper. One-sided documents should have no markings on the blank side.  \n• Do not use glue or other sticky substances on the paper. Paper should be clean.  \n• Do not submit extraneous information such as arrows or noteson the form.  \n• Mail Form 5500-EZ for plan year 2025 to the IRS office in Ogden, Utah, to be processed. See  Where To File in these instructions.  \nFiling Form 5500-EZ electronically using the EFAST2 filing system:  \n• File online using EFAST2’s web-based filing system or  \n• File through an EFAST2-approved vendor.  \nDetailed information on electronic filing is available on the [EFAST2 website at](EFAST2 website at www.efast.dol.gov)[ ](EFAST2 website at www.efast.dol.gov)[www.efast.dol.gov](EFAST2 website at www.efast.dol.gov).  \nPhone Help  \nIf you have questions and need help in completing this form, please call the IRS Help Desk at 877-829-5500. If you have questions concerning electronic filing under the EFAST2 filing system, call the EFAST2 Help Desk at 1-866-GO-EFAST (1- 866-463-3278) . These toll-free telephone services are available Monday through Friday.  \nHow To Get Forms and Publications  \nYou can find Form 5500-EZ and its instructions by visiting the IRS [Internet website at](Internet website at IRS.gov/FormsPubs. You can also find and)[ ](Internet website at IRS.gov/FormsPubs. You can also find and)[IRS.gov/FormsPubs](Internet website at IRS.gov/FormsPubs. You can also find and)[. You can also find and](Internet website at IRS.gov/FormsPubs. You can also find and)[ ](Internet website at IRS.gov/FormsPubs. You can also find and)order other IRS forms and publications at [IRS.gov/OrderForms](IRS.gov/OrderForms).  \nPersonal computer. You can access the IRS website 24 hours a day, 7 days a week at [IRS.gov](IRS.gov) to:  \n• View forms, instructions, and publications.  \n• See answers to frequently asked tax questions.  \n• Search publications online by topic or keyword.  \n• Send comments or request help by email.  \n• Sign up to receive local and national tax news by email.  \nPhotographs of Missing Children  \nThe Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.  \nGeneral Instructions Purpose of Form  \nForm 5500-EZ is used by one-participant plans and foreign plans that are not subject to the requirements of section 104(a) of the Employee Retirement Income Security Act of 1974 (ERISA) . Note. A one-participant plan or a foreign plan (as defined under Who Must File Form 5500-EZ) cannot file an annual return on Form 5500, Annual Return/Report of E","cbCaivob52PHeVQy","https://ap.wps.com/l/cbCaivob52PHeVQy","pdf",490042,10,"English","# Filing Tips\n## Filing Form 5500-EZ on paper\n## Filing Form 5500-EZ electronically using EFAST2\n# Phone Help\n# How To Get Forms and Publications\n# General Instructions\n## Purpose of Form\n## Who Must File Form 5500-EZ","[{\"question\":\"Which plans use Form 5500-EZ for the 2025 annual return?\",\"answer\":\"Form 5500-EZ is used by one-participant plans and foreign plans that are not subject to certain ERISA section 104(a) requirements and that must file an annual return under section 6058(a).\"},{\"question\":\"What filing methods are recommended for 2025 Form 5500-EZ?\",\"answer\":\"The instructions outline paper filing steps using the official IRS paper form or a fillable online form, and electronic filing via EFAST2’s web-based system or an EFAST2-approved vendor.\"},{\"question\":\"What does a one-participant plan mean under these instructions?\",\"answer\":\"It is a retirement plan (excluding ESOP) that covers only the participant (or the participant and spouse) or only one or more partners (or partners and spouses), with benefits not provided to anyone else.\"}]","Instructions for Form 5500-EZ - 2025 Annual Return for a One-Participant Retirement Plan | PDF"]