Form 5500-EZ must be filed for a retirement plan if the plan is a one-participant plan or a foreign plan that is required to file an annual return and you do not file on Form 5500-SF.
A one-participant plan is a retirement plan (defined benefit plan or a defined contribution profit-sharing or money purchase pension plan), other than an Employee Stock Ownership Plan (ESOP), which:
1) Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated), or
2) Covers only one or more partners (or partners and their spouses) in a business partnership, and
3) Does not provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses).
For more information, see do I have to file?
The filing deadline is July 31st for a calendar year plan.
We charge a flat rate of $49 for each completed form.